晨光文具股份有限公司企业所得税纳税筹划分析+会计学.docxVIP

PAGE II PAGE I 目录 TOC \o "1-2" \u 摘要 II Abstract III 1绪论 1 1.1研究背景和意义 1 1.2国内外研究现状 2 1.3研究思路和研究方法 3 2企业所得税纳税筹划理论基础 3 2.1企业所得税纳税筹划定义、特征和原则 3 2.2 企业所得税纳税筹划的主要方法 4 3晨光文具股份有限公司的现状和企业所得税分析 4 3.1晨光文具股份有限公司概况 4 3.2晨光文具股份有限公司企业所得税现状分析 5 3.3晨光文具股份有限公司企业所得税现存问题分析 9 4晨光文具股份有限公司企业所得税纳税筹划方案设计 10 4.1晨光文具股份有限公司有效纳税筹划的保障措施 10 4.2对晨光文具股份有限公司企业所得税纳税筹划的建议 12 5结论 14 参考文献 15 致谢 17  晨光文具股份有限公司企业所得税纳税筹划分析 摘要 企业所得税是指对我国境内的企业和其他取得收入的组织的生产经营所得和其他所得征收的一种所得税。随着经济的发展和税收制度的不断改革和完善，税收筹划越来越受到纳税人和研究者的重视。面对日益激烈的市场竞争、宏观经济不景气，企业如何合理避税，节约成本是一项十分迫切且重要的任务。本文通过研究晨光文具股份有限公司现存的经济状况和税收制度，分析企业所得税从而找出晨光文具企业所得税所存在的问题。主要从现存的税收法律制度出发，进行税收筹划，为晨光文具公司节约纳税开支提供合法的渠道，减少企业税收违法的可能性，避免罚款造成的巨额损失。企业根据各项税收优惠进行投资决策、产品结构调整，有利于降低税务成本，促进晨光文具公司利润的增长。 关键词：企业所得税；纳税筹划；方法研究 Analysis Of Enterprise Income Tax Planning Of ChenGuang Stationery Co., ltd. Abstract Enterprise income tax refers to an income tax levied on the production, operation and other income of enterprises and other income-earning organizations in China. With the development of economy and the continuous reform and improvement of tax system, tax planning has been paid more and more attention by taxpayers and researchers. Facing the increasingly fierce market competition and the recession of macro-economy, it is a very urgent and important task for enterprises to reasonably avoid taxes and save costs. This paper studies the existing economic situation and tax system of ChenGuang Stationery Co., Ltd. and analyzes the enterprise income tax so as to find out the problems existing in ChenGuang Stationery enterprise income tax. Mainly starting from the existing tax legal system, tax planning is carried out to provide a legal channel for ChenGuang Stationery Company to save tax expenses, reduce the possibility of corporate tax violations and avoid huge losses caused by fines. Enterprises make investment decisions and adjust product structure according to various tax incentives, which is conducive to reducing tax costs and promoting the grow