目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 企业所得税纳税筹划研究背景、目的...............................................................31.1 研究背景.....................................................................................................31.2 研究目的.....................................................................................................32 兴城市鑫辉制衣有限公司企业所得税纳税筹划概述.......................................42.1 企业所得税含义.........................................................................................42.2 纳税筹划的概念.........................................................................................42.3 企业所得税纳税筹划的必要性.................................................................43 兴城市鑫辉制衣有限公司企业所得税纳税筹划存在问题................................53.1 现状分析.....................................................................................................53.2 存在问题.....................................................................................................54 兴城市鑫辉制衣有限公司企业所得税纳税筹划策略.......................................84.1 利用优惠税率进行筹划.............................................................................84.2 准予扣除项目的筹划.................................................................................84.3 会计核算的纳税筹划.................................................................................94.4 关于兴城市鑫辉制衣有限公司纳税筹划改进意见...............................11结 论...........................................................................................
