新税法下企业税收筹划研究

目       录

一、税收筹划的概念及特点·········································P3

1、税收筹划的概念·············································P3

2、税收筹划的特点·············································P3

3、税收筹划的意义·············································P3

二、企业所得税的改革·············································P4

三、税收筹划应考虑的问题·········································P5

1、税收筹划必须遵循成本—效益原则·····························P5

2、税收筹划应考虑货币的时间价值和将适用的边际税率·············P6

3、税收筹划要在合法的前提下进行·······························P6

四、税收筹划的主要方法···········································P6

1、充分利用现行税收优惠政策···································P6

2、选择最优纳税方案···········································P7

3、充分利用税法及税收文件中的一些条款·························P7

4、充分利用财务会计规定·······································P7

5、税负转嫁···················································P7

五、我国企业税收筹划的现状及其原因分析···························P8

1、企业税收筹划认识不够，税收筹划意识不强·····················P8

2、企业税收筹划水平不高，缺乏真正意义上的税收筹划·············P8

3、人员素质较低，缺乏税收筹划的专业人才·······················P8

4、缺乏税收筹划风险意识，忽视税收筹划的风险管理···············P8

六、新税法下如何做好企业的税收筹划·······························P9

1、企业筹资活动的税收筹划·····································P9

2、企业经营活动的税收筹划·····································P10

3、企业投资活动的税收筹划·····································P10

七、结束语·······················································P11

内 容 摘 要

随着我国市场经济的进一步深入，税务筹划成为很多企业关注的一个热门话题。在市场经济条件下，如何在国家法律、法规允许的范围里合理的筹划公司税收，减轻公司税负，降低公司的成本费用是提高公司竞争力的一个重要手段。但是由于我国税收筹划起步较晚，发展较慢，不论是学术界的理论研究还是企业的运用实践尚处于低水平。本文从正确界定企业税收筹划概念入手，简要阐述税收筹划的内容和特点，深入分析我国企业税收筹划中存在的一系列问题，并提出企业税收筹划建议。

关键词：税收筹划；新税法；运用