摘 要近些年来，随着现代化水平的不断提高，我国企业不断向国际化、现代化发展，无论是企业的数量，还是企业的规模都在不断接近现代化标准中，这是一个机遇也是一个挑战，在激发企业生产活力的同时更要控制成本，而税负是企业经营成本的一个重要组成部分。企业所得税是我国的第二大税种，只要企业开始运营并且盈利，就要缴纳企业所得税，本文以企业所得税筹划为中心，简要阐述税收筹划的概念，介绍企业所得税筹划的意义和方法，并以具备高新技术企业资格证书的浩明科技股份公司为案例，对该公司企业所得税筹划中存在的问题进行了分析，提出相应的纳税筹划调整方案，以期能对该公司未来的发展有所帮助。关键词：税收优惠 税收筹划 企业所得税 Abstract In recent years, with the constant improvement of the level of modernization, modern enterprise in our country is also in constant progress, mainly displays in the rising number of enterprises and the continuous expansion of business, it is an opportunity and a challenge, and at the same time in the arouse the vigour of enterprise production more to control the cost, and taxes is an important part of enterprise management costs. Enterprise income tax is the second largest tax category in China, as long as the enterprise begins to operate and make profits, the enterprise income tax should be paid. This paper takes enterprise income tax planning as the center, briefly expounds the concept of tax planning, introduces the significance and methods of enterprise income tax planning, and takes haoming science & technology co., ltd. which has the qualification certificate of high-tech enterprise as the case, analyzes the problems existing in the enterprise income tax planning of the company, and puts forward the corresponding tax planning adjustment plan, in the hope of contributing to the future development of the company.Keywords: Tax Preference Tax planning Enterprise income tax 目 录...
