蓝恩公司企业所得税筹划

蓝恩公司企业所得税筹划
摘  要
2008年1月1日我国新所得税法开始实施。在这一重大税制改革的背景下，作为追求税后利润最大化的企业，应结合企业战略发展目标和经营管理特点，有针对性地调整和筹划各种涉税行为，依法、有效地降低税收成本。
本文主要通过对蓝恩公司财务状况、会计处理政策等具体情况的调查，结合新企业所得税法下的税收政策环境分析了蓝恩公司进行所得税筹划的必要性；根据蓝恩公司具体情况，应用税收筹划的基本方法，综合会计学、财务管理、经济学等知识从利用税收优惠政策、会计政策选用、会计处理、税收征管等方面进行了企业所得税筹划方案设计。
关键字 蓝恩公司；税收筹划；所得税

Abstract
There is the new income tax being implemented in January 1 of 2008, in the background of big change of the tax law, the enterprises which are pursuit the max after-tax profits should consider their strategic development objectives and management features, and then make some various tax-related adjustment and plan to reduce the cost effectively and obey the law.
This article is written by making research of Lane company's financial condition, accounting policies and other specific circumstances, and combine the background of the new enterprise income tax law and the tax environment to analyst whether it’s need for Lane to make tax planning. According to lane’s specific condition, I use some basic methods as integrated accounting, financial management, economics, and other methods from the preferential tax policies, the choice of accounting policies, accounting, tax collection and management, and other aspects of the enterprise income tax planning programmed design.
Keyword  Lane company  Tax planning  Income tax
 

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】