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WaysoftaxplanningandconsiderationofenterpriseincomeAbstractWithChina'srapideconomicdevelopment,ourenterprisecompetitionhasbecomeincreasinglyfierce,inordertoimprovethecompetitiveabilityoftheenterprise,needallkindsofeconomicactivitiesofenterprisesreasonabletaxplanning,caneffectivelyreducebusinesswithinthescopeofthelawofthetaxburden,increasethenetincomeabilityandlevelofenterprises,laidastrongfoundationforenterprisedevelopment.competitionisbecomingincreasinglyfierce．Theimportanceoftaxplanningismoreobvious.Scientificandreasonabletodeveloptheenterpriseincometaxplanning,hasbecomeahotissueinthemajorityofenterprisesandtaxworkersresearchandattention.Butinpractice,duetothedeviationofunderstanding,ledtotheemergenceofenterpriseswillbeconfusedwithtaxplanningtaxevasionphenomenon,thisarticlefromthenationaltaxpolicy,combinedwiththerelevantprovisionsofthetaxlaw,theanalysishowtheenterpriseincometaxforthetaxplanning.Keywords：enterpriseincometax;taxplanning目录摘要.....................................................................................................................................IAbstract.....................................................................................................................................II前言.............................................................................................................................................1一、企业所得税税务筹划的必要性.........................................................................................2（一）企业所得税税务筹划概述.....................................................................................2（二）企业所得税税务筹划必要性.................................................................................2二、我国企业所得税税务筹划中存在的问题.........................................................................4（一）企业对所得税税收筹划涵义的认识存在误区.....................................................4（二）企业税收筹划设置和管理水平低.........................................................................4（三）企业所得税税务筹划流程设计不科学.................................................................5三、企业所得税税务筹划的运营.............................................................................................7（一）明确企业所得税税务筹划的目标.........................................................................71．节税成本最大化...................................................................................................72．企业收益最大化...................................................................................................73．企业所有者财富最大化.......................................................................................74．企业现金流量净现值最大化..............................
