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裕通有限公司所得税税收筹划


全文字数:16000字左右  原创时间:<=2022年

【内容摘要】

裕通有限公司所得税税收筹划


摘要
税收筹划是经济发展到一定水平、一定规模的产物。税收的强制性、无偿性特点客观上决定了纳税是企业的一项刚性现金支出,税收成为影响企业财务管理决策的一个重要因素,减轻税负是理性经济人的内在需求。随着我国税制建设的不断完善和税收征管水平的不断提高,违法的偷逃税行为逐渐失去了其行为空间,合法的税务筹划开始登上中国经济的大舞台。中小企业为数众多,在推进国民经济适度增长、缓解就业压力、吸引民间投资和优化经济结构等方面发挥着越来越重要的作用。2007年新税法实施以后,将进一步调动内资企业特别是中小企业发展的积极性。面对新税法优惠政策的调整,中小企业如何提升适应新税法的能力已成为亟需解决的问题。
本文首先对税收筹划的起源、概念、特点、作用等基本理论知识作了介绍,分析了中小企业税务筹划的必要性与可行性,进而对无锡裕通织造有限公司的所得税案例进行了研究分析。
税收筹划包括的知识很多,不同性质的企业在税收筹划中采取的方法都不一样,而且税法对于不同性质的企业的规定也不一样。因此企业必须不断地学习,不断地改变筹划方案,才能更好的提高管理水平,更好的为企业带来税收利益。

关键词 税收筹划;所得税 ;风险

Abstract
Tax planning is to a certain level of economic development, the product of a certain size. Mandatory taxation, free characteristics of objectively determine the tax is a rigid corporate cash expenses, taxes affect corporate financial management as an important factor in decision-making, reduce the tax burden is the inherent demands of rational economic man. With the constant improvement in our tax system and rising levels of tax collection, illegal acts of tax evasion behavior gradually lost its room for legitimate tax planning began to board the big stage of the Chinese economy. Large number of SMEs, moderate growth in the national economy, ease employment pressure, to attract private investment and optimize the economic structure has played an increasingly important role. After the implementation of the new tax law will further mobilize domestic enterprises, particularly SME development initiative. Adjustment of the new tax incentives, small and medium enterprises how to improve the ability to adapt to the new tax law has become urgent to solve the problem.
Firstly, the origin of the tax planning, concept, features, functions and other basic theory was introduced, from tax planning law, game theory, economic effects and other tax planning point of view of SMEs necessity and feasibility, and then in Wuxi Yutong Weaving Co., Ltd. through the income tax cases were studied and analyzed.
Different kinds of enterprises take different ways in tax planning approach, and the tax laws of the different nature of the business of the provisions are different. Therefore, we focus on introducing tax planning related to the theory of knowledge, and the role of the new enterprise income tax law ;and take examples to illustrate the case. Hope that the relevant content on how to conduct tax planning will be enlightening.

Keywords Tax Planning Income Tax risk

 

 

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