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滨江学院
学年论文
题 目 浅议企业所得税的税收筹划
院 系 滨江学院
专 业 会计学
学生姓名 杨海怀
学 号 20112312090
指导教师 周蕾
职 称 讲师
二O一五年一月六日
目 录
摘要………………………………………………………………………1
Abstract…………………………………………………………………2
引言………………………………………………………………………4
1 税收筹划概述…………………………………………………………5
1.1 HYPERLINK \l "_Toc169575750" 税收筹划的定义……………………………………………………………………………5
HYPERLINK \l "_Toc169575751" 1.2税收筹划的特征……………………………………………………………………………5
HYPERLINK \l "_Toc169575752" 1.2.1行为的合法性…………………………………………………………………………5
HYPERLINK \l "_Toc169575753" 1.2.2时间的事前性 HYPERLINK \l "_Toc169575752" …………………………………………………………………………5
HYPERLINK \l "_Toc169575754" 1.2.3现实的目的性 HYPERLINK \l "_Toc169575752" …………………………………………………………………………5
HYPERLINK \l "_Toc169575757" 2我国税收筹划发展现状及误区………………………………………6
HYPERLINK \l "_Toc169575758" 2.1我国税收筹划的发展现状…………………………………………………………………6
HYPERLINK \l "_Toc169575759" 2.2我国税收筹划中存在的误区………………………………………………………………6
HYPERLINK \l "_Toc169575760" 2.2.1税收筹划只重视税负,不考虑筹划的风险 HYPERLINK \l "_Toc169575752" …………………………………………6
HYPERLINK \l "_Toc169575761" 2.2.2把税收筹划同避税甚至偷税混为一谈………………………………………………6
HYPERLINK \l "_Toc169575762" 3企业所得税及其税收筹划的方法……………………………………8
HYPERLINK \l "_Toc169575763" 3.1企业所得税税制的现状……………………………………………………………………8
HYPERLINK \l "_Toc169575764" 3.2企业所得税税收筹划方法概述……………………………………………………………8
HYPERLINK \l "_Toc169575765" 3.2.1税率式税收筹划………………………………………………………………………8
HYPERLINK \l "_Toc169575766" 3.2.2税额式税收筹划 HYPERLINK \l "_Toc169575765" ………………………………………………………………………9
HYPERLINK \l "_Toc169575767" 3.2.3税基式税收筹划 HYPERLINK \l "_Toc169575765" ……………………………………………………………………10
总结……………………………………………………………………11
参考文献………………………………………………………………12
致谢……………………………………………………………………13
浅议企业所得税的税收筹划
杨海怀
南京信息工程大学滨江学院会计系,江苏 南京 210044
摘要:税收筹划是指纳税人或代理人在不违法的前提下,自觉地运用税收、会计、法律、财务等综合知识来降低税收成本,以服务于企业价值最大化的经济行为。由于企业所得税难以转嫁、相对而言税负重,而且由于其税负弹性大、可筹划空间大,故越来越多的企业开始重视企业所得税的筹划。
本文第一章对税收筹划及企业所得税筹划进行了较全面的理论阐述,着重分析了税收筹划的现实意义。第二章,首先分析了税收筹划的现状,为后文详细论述的展开作了逻辑上铺垫。
第三章,分析论述了我国现行的企业所得税税法,并从方法论的角度,总结了企业所得税税收筹划的三种基本方法:税率式筹划、税额式筹划和税基式筹划。
第四章是本文重点。由于税基式筹划涉及的内容多,情况复杂,而且针对企业所得税税收筹划成效显著,本章主要从涉及税基的多方面内容着手,展开针对企业所得税税收筹划的分析。
本文通过重点、详细论述会计核算中企业所得税税收筹划的方法,为纳税人进行具体的税收筹划操作提供了指南。通过对具体税收筹划实例的分析和讨论,加深对税收筹划理论的认识,并对纳税人开展税收筹划活动有现实的指导意义。
关键词:税收筹划 企业所得税 税制
ON THE CORPORATE INCOME TAX REVENUE PLAN
Yanghaihuai
NUIST,Nanjing 210044,China
Abstract:Taxation planning is defined as an economic activity that taxpayers or their agents initiatively employ legal approaches based on knowledge of taxation, accounting, law and finance etc., to minimize taxation cost and maximize enterprise value. Although taxation planning has come into being for a long time in western developed market economies, it has only a decade history in China. Along with rapid development of the economy and fierce competition between enterprises, enterprises are placing more and more emphasis on taxation planning. Especially after China's entry into WTO, the in-burst of foreign companies and consulting firms entails immediate action in taxation planning for domestic enterprises.
Taxation planning of enterprise income tax is one of the main parts of taxation planning. As enterprise income tax can hardly be passed along and occupies a relatively large part in total taxes, and as it enjoys considerable room for planning for its big elasticity, more and more enterprises begin to plan their income taxes.
Chapter One expounds taxation planning and taxation planning of enterprise income tax from theoretical perspective, and mainly analyses the practical significance of taxation planning. The following chapter firstly demonstrates present status of taxation planning, and then it summarizes the mis-understanding in present taxation planning in detail, which lays logical base for the unfolding in the latter part of this paper.
Chapter Three exposits present Law of Enterprise Income Tax in China, and divides taxation planning of enterprise income tax into three basic approaches by methodology: planning by tax ratio, planning by tax volume, and planning by tax base.
Chapter Four is the core part of this thesis. As the approach of planning by tax base involves extensive contents and thus is complicated, taxation planning of enterprise income tax is expected to receive notable results. Beginning with several aspects concerning tax base, the paper unfolds analysis of taxation planning of enterprise income tax. In the last two sections of this chapter, it adds approaches of taxation planning of enterprise income tax by long-term share investment accounting and by loss carry-forward.
The thesis provides guidelines for taxpayers to implement concrete taxation planning through explaining taxation planning of enterprise income tax in detail. Furthermore, specific examples concerning taxation planning facilitate understanding of the taxation planning theory, and are instructive for tax payers' taxation planning practice.
Key words: Taxation Planning; Taxation Planning of Enterprise Income Tax;Tax System
引言
20世纪70年代后期,我国实行改革开放政策,大量的外资企业涌入国门,它们不仅为发展我国国民经济提供大量的紧缺资金,同时也带来了先进的管理经验和技术。
到20世纪80年代,我国一些税收理论研究者开始将研究目光转向税收筹划领域,由于当时中国经济改革的目标还没有确定为建立市场经济体制,企业独立经济利益没有得到体现,内资企业实施税收筹划的动力不足,税收征管部门也一度将税收筹划为异域怪物。
我认为:税收筹划是指纳税人或其代理人在不违法的前提下,自觉地运用税收、会计法律、财务等综合知识来降低税收成本,以服务于企业价值最大化的经济行为。
本文主要在归纳总结前人研究成果的基础上,运用自己的专业知识和实践经验,发现前人在该领域研究中存在的缺陷,并及时提出自己的观点。在对税收筹划概念、特征、积极意义及其误区进行详细具体的介绍、分析和研究后,针对企业所得税税收筹,从会计核算的角度出发,从六个方面分析论述了企业所得税税收筹划的方式方法和操作技能。
1 税收筹划概述
1.1 税收筹划的定义
税收筹划是指纳税人或其代理人在合理合法的前提下,自觉地运用税收、会计、法律、财务等综合知识,采取合法合理或“非违法”的手段,以期降低税收成本服务于企业价值最大化的经济行为。
1.2 税收筹划的特征
1.2.1 行为的合法性
合法性是税收筹划最本质的,也是税收筹划区别于一切税收欺诈行为的根本标志。所谓合法性一方面指税收筹划不违反现行的国家税收法律、法规,只在法律、法规许可的范围内进行;另一方面税收筹划不仅在行为上不违反国家税收法律、法规,在其结果上也符合立法者的立法意图。
1.2.2 时间的事前性
事前性指纳税人对各项纳税事宜事先做出安排,在各项经营活动发生之前就把税收当作一个内在的成本做出考虑。纳税行为相对于经济行为而言,具有滞后性的特点:如企业实现销售后,才有增值税或销售税的纳税义务;收益实现后,才计算缴纳所得税;取得财产后,才缴纳财产税;等等。这样,从客观上为纳税人提供了纳税义务发生前做出事先安排的可能性。一种纳税行为产生后并对应一种纳税义务,如果事后想改变这样纳税行为,大都是税收违法行为。
1.2.3 现实的目的性
税收筹划的目的就是合理合法地减少税收成本,取得税收收益。税收筹划着眼于长期利益的稳定增长,并不能局限于某个具体的税种利益得失。因为企业在日常经营过程中,税收成本只是其中的一个因素。在进行投资、经营决策时,除了要考虑税收因素外,还必须考虑其他多方面因素,权衡轻重,趋利避害,以达到纳税人总体利益最大化的目的。
2 我国税收筹划发展现状