企业所得税纳税筹划浅析

《中华人民共和国企业所得税法》自2008年1月1日开始实施，在这一政策背景下，根据当前企业迫切关注的所得税纳税筹划的问题，展开了对新税法下企业所得税纳税筹划的研究。本文从纳税筹划产生的原因及其定义入手，简要阐述了企业进行纳税筹划的必要性与可行性，并简单介绍了纳税筹划需要遵循的基本原则与基本技术。在此基础上，重点分析企业如何将纳税筹划技术应用于投资决策、筹资决策、生产经营以及利润分配过程中。

关键词：企业所得税，纳税筹划
ABSTRACT

The Income Tax Law of the People's Republic of China Concerning Foreign Enterprises has been put into effect since January, 1st, 2008. It is the policy background and the urgent attention of the enterprise income tax planning questions to the new tax that make a research for the new tax law of an enterprise income tax planning problem. In the research, to start with, I introduce the development and the concept of enterprise income tax planning. Then I explain the characteristics and principles of tax planning, including the necessity and practicability of the enterprises income tax planning. Moreover, I analyse the strategies of the enterprises income tax planning during investment, raising fund, management and distribution.

Key words: enterprises income tax, tax planning

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