企业所得税节税筹划研究
节税筹划是一个企业走向成熟、理性的标志，是一个企业纳税意识不断增强的表现，是企业的有关利益主体采取合法的手段追求减税利益的实现。它是企业一种长期行为和事前筹划活动，需要具有长远的战略眼光，要着眼于总体的管理决策之上，有时还要与企业发展战略结合起来，选择能使企业总体收益最大、最优的方案，做到真正的“节税增收”。在现代市场经济条件下，纳税筹划作为现代企业财务管理活动中重要内容和组成部分，虽然在我国仍处于起步探索的阶段，但其应用前景十分广阔。本文介绍了纳税筹划产生的背景、概念及特点，区别比较了节税与避税的异同点，并着重对在企业中如何进行纳税筹划及需要注意的相关问题进行了深入阐述，针对企业节税筹划过程中的风险和防范措施做简述，在理论上对现代企业的节税筹划活动进行了总结。
关键字：纳税意识；节税增收；纳税筹划；财务管理；现代企业
Tax planning study of corporate income tax
Abstract ：Tax planning is a sign of an enterprise toward to mature and rational; continuously enhance the performance of business tax awareness, the relevant stakeholders of the enterprise to take legal means to pursue the realization of tax benefits. It is the business a long-term behavior and pre-planning activities, need to have long-term strategic vision, should focus on the top of the overall management decision-making, sometimes also combined with the enterprise development strategy, select to enable businesses to the largest overall gains, the optimal program, real "tax-efficient income". In the modern market economy conditions, tax planning as an important part of modern corporate financial management activities and components, although China is still in the initial exploration stage, but its application is very broad. This article describes the background, concept and characteristics of tax planning to produce, the differences between the similarities and differences of the tax savings and tax avoidance, focus on the enterprise and how the issues related to tax planning and the need to pay attention to the in-depth description, brief for corporate tax efficient planning process the risks and preventive measures, in theory, a summary of tax planning activities of the modern enterprise.
Key Words: tax planning;；tax-efficient income；Business tax awareness
*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】
