论我国企业所得税筹划

摘  要
   新企业所得税法的颁布、实施带来了企业税务筹划新的税收环境，企业所得税法在纳税人身份认定、税收优惠政策、税前扣除项目和资产税务处理等方面的修订对企业开展所得税筹划提供了全新的概念与思维。企业纳税筹划贯穿于企业设立、筹资、投资和经营等决策的全过程,其中企业所得税由于涉及的优惠政策较多,常常成为纳税筹划的主角。在不同阶段,企业所得税有不同的筹划方法。笔者通过分析新法的特点，提出了利用组织形式、税收优惠政策、选择折旧方法、存货计价方法、收入确认时间和费用扣除项目等六个方面开展税收筹划。

关键词:企业所得税；税务筹划；成本费用

Abstract
The new enterprise income tax law of the enacting, implementation enables enterprise tax planning new tax environment, the enterprise income tax law in taxpayer identification, preferential, pre-tax deductions and tax treatment of assets and income tax on enterprises planning offers new concepts and ideas. Corporate tax planning throughout the enterprise establishment, financing, investment and management, and so the whole process of decision making, including corporate income tax as the preferential policies more often become protagonist of tax planning. In a different phase, the enterprise income tax have different planning approaches. The author through the analysis of the characteristics of the new Act, the use of organizational forms, tax preferences, select the depreciation method, inventory valuation methods, revenue recognition time and expense deductions, and other six areas of tax planning.

 Key Word: enterprise income tax; tax planning; cost

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】