摘要

納稅籌劃是納稅人依據(jù)所涉及的稅境和現(xiàn)行稅法，遵循稅收國際慣例，在不違法的前提下，對企業(yè)涉稅事項進(jìn)行的通過減輕稅負(fù)、旨在實現(xiàn)企業(yè)稅后收益最大化的謀劃、對策與安排的理財活動。隨著我國市場經(jīng)濟(jì)的不斷發(fā)展，稅收制度的進(jìn)一步完善和稅收法制進(jìn)程的加快，納稅籌劃將成為納稅人自身合法權(quán)益的手段，成為企業(yè)理財和經(jīng)營活動中不可或缺的部分。
企業(yè)所得稅是當(dāng)今世界最流行的稅種之一，也是企業(yè)進(jìn)行納稅籌劃時主要考慮的稅種，因為相對于流轉(zhuǎn)稅而言，它有兩個特點：一是涉及企業(yè)生產(chǎn)經(jīng)營的各個方面，從收入的確認(rèn)、費(fèi)用的扣除或分?jǐn)?，到成本的歸集等；二是企業(yè)所得稅規(guī)定了較多的稅收優(yōu)惠，這樣就使該稅種的納稅籌劃有較大空間，通過籌劃也能給企業(yè)帶來明顯的效益。

關(guān)鍵詞 納稅籌劃 稅收優(yōu)惠 企業(yè)所得稅

Abstract
The tax territory and current tax law that pays tax to plan and prepare to is involved by taxpayer basis follows the revenue from tax international Guan example， under the not illegal premise， wade a tax item to carry on to the business enterprise of passing and easing the tax is negative， aim at carry out after the business enterprise tax the income maximizes of the finance managing activity of plan，counterplan and arrangement. Continuously develop along with the our country market economy， revenue from tax system of further perfect and revenue from tax legal system progress of speed， pay tax to plan and prepare the means that will become the taxpayer oneself legal rights， become the necessary part in business enterprise finance mangaing and management activity.
The business enterprise income tax is the most popular tax in the world to grow nowadays of a， is also a business enterprise to carry on pay tax to plan and prepare main consideration of the tax grow and talk because of being more opposite than to flow to turn a tax， it has two characteristicses: On being each aspect that involves business enterprise production management， really recognize from the income， deducting of expenses or share in， gather to wait to the returning of cost; Two was a business enterprise income tax to stipulate a more revenue from tax special discount， so make that tax grown of paying tax and planning and preparing bigger space， passing to plan and prepare can also bring business enterprise obvious efficiency.

Key words Pay tax to plan and prepare The revenue from tax special
Business enterprise income tax

目錄
摘要 I
Abstract II

第1章 緒論 1
1.1 選題的背景和意義 1
1.1.1 研究背景 1
1.1.2 研究意義 1
1.2 國內(nèi)外對納稅籌劃的論述 3
1.2.1 國外對納稅籌劃的論述 3
1.2.2 國內(nèi)對納稅籌劃的論述 4
1.3 研究內(nèi)容 5
1.4 研究方法 5
第2章 所得稅納稅籌劃理論概述 6
2.1 納稅籌劃的基本概念 6
2.1.1 納稅籌劃的含義 6
2.1.2 納稅籌劃的特點 7
2.1.3 納稅籌劃的原則 8
2.2企業(yè)所得稅理論概述 9
2.2.1 企業(yè)所得稅的含義 9
2.2.2 企業(yè)進(jìn)行所得稅納稅籌劃的意義 9
第3章 企業(yè)的現(xiàn)狀及存在問題分析 11
3.1 青峰網(wǎng)絡(luò)科技有限公司的現(xiàn)狀 11
3.2 企業(yè)所得稅納稅籌劃現(xiàn)狀及分析 11
3.2.1 企業(yè)稅收優(yōu)惠政策稅收籌劃現(xiàn)狀 11
3.2.2 企業(yè)組織機(jī)構(gòu)稅收籌劃現(xiàn)狀 15
第4章 企業(yè)所得稅納稅籌劃的建議 16
4.1 運(yùn)用優(yōu)惠政策進(jìn)行籌劃 16
4.1.1 企業(yè)“二免三減半”政策進(jìn)行納稅籌劃 16
4.1.2 購買國產(chǎn)設(shè)備投資抵免企業(yè)所得稅 17
4.1.3 技術(shù)開發(fā)費(fèi)加計扣除 17
4.1.4 利用加速折舊推遲應(yīng)稅所得 18
4.2利用組織機(jī)構(gòu)進(jìn)行稅收籌劃 20
4.2.1 通過關(guān)聯(lián)企業(yè)（交易）節(jié)稅 20
4.2.2 盈利企業(yè)兼并虧損企業(yè)有益 21
4.2.3 通過設(shè)立銷售公司分?jǐn)傎M(fèi)用 22

結(jié)論 23
致謝 24
參考文獻(xiàn) 25
附錄1 26
附錄2 31