企业所得税税收筹划在中国的现状与出路

企业所得税税收筹划在中国的现状与出路
国大多数企业所认识和重视。为了在税法规定的范围内充分利用税收政策来达到节约税收成本的目的；实现企业价值最大化，增强市场竞争力，企业进行纳税筹划的需求越来越强烈。企业所得税作为我国税收制度中的一个重要税种，在企业所上缴的税收中所占的比重也很大，因而对其进行筹划对于企业来说意义重大。本文主要介绍了国内外企业所得税纳税筹划的发展情况和国外税收的？研究现状，并以新的《中华人民共和国企业所得税法》为基础，分析了国内所得税纳税筹划的研究现状以及出路。

关键词：企业；所得税；税收筹划；现状；出路
Enterprise income tax planning in China's present situation and the way out
Abstract：Along with market economy increasingly mature and more perfect of various laws and regulations in China, shall pay taxes was gradually known to most enterprise and attention. In order to fully within the scope of the tax law, using tax policy to achieve the purpose of tax cost saving; Realizing the maximization of enterprise value, increase the market competitive power, enterprise tax planning needs more and more intense. Enterprise income tax as one of the most important Chinese tax system of taxes, in the enterprise in excess of the proportion of the tax is also big, so the planning for enterprise means a lot. This paper mainly introduces the development of enterprise income tax, foreign tax and research status, and with new the PRC enterprise income tax law as a foundation, analyzed the domestic income tax planning research status and way out.

Key words：Enterprise; Income tax; Tax planning; The present situation; way

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