企业所得税税务筹划的途径与思考分析研究 财务会计学管理专业

企业所得税税务筹划的途径与思考 摘 要伴随着我国经济的快速的发展，我国企业之间的竞争变得越来越激烈，为了有效提高企业的竞争能力，需要对企业的各种经济活动进行合理的税务筹划，使得在法律允许的范围内有效减低企业的税务负担，提高企业的净收入能力和水平，为企业的快速的发展奠定强有力的基础。科学合理地开展企业所得税税务筹划，已成为广大企业和税务工作者研究和关注的热点问题。但在实践中，由于存在认识上的偏差，导致出现企业将偷逃税收与税务筹划混淆的现象，文章从国家的税收政策出发，结合税法的有关规定，分析了企业如何对所得税进行税务筹划。关键词：企业；所得税；税务筹划Ways of tax planning and consideration of enterprise income AbstractWith China's rapid economic development, our enterprise competition has become increasingly fierce, in order to improve the competitive ability of the enterprise, need all kinds of economic activities of enterprises reasonable tax planning, can effectively reduce business within the scope of the law of the tax burden, increase the net income ability and level of enterprises, laid a strong foundation for enterprise development. competition is becoming increasingly fierce ． The importance of tax planning is more obvious. Scientific and reasonable to develop the enterprise income tax planning, has become a hot issue in the majority of enterprises and tax workers research and attention. But in practice, due to the deviation of understanding, led to the emergence of enterprises will be confused with tax planning tax evasion phenomenon, this article from the national tax policy, combined with the relevant provisions of the tax law, the analysis how the enterprise income tax for the tax planning. Key words ： enterprise income tax; tax planning目 录摘 要.....................................................................................................................................IAbstr...