xx光电公司企业所得税纳税筹划研究

摘要
纳税人的基本义务是依法纳税，基本权利是不需缴纳比税法规定的更多的税，将二者结合起来就是税收筹划。税收筹划是指纳税人或其代理人在不违法的前提下，自觉地运用税收、会计、法律、财务等综合知识来降低税收成本，以服务于企业价值最大化的经济行为。税收筹划在西方发达国家比较完善，但在我国却只有十几年的历史。经济全球化的发展，迫切要求我国企业进行税收筹划。本文以生产性企业—重庆日月光电有限公司为例，利用会计手段、税收筹划的常用方法，详细分析了该公司2009年度的经营情况和企业所得税的交纳情况，指明了该公司税收筹划方法、要点，并预测出该公司后面两个年度的节税收益。理论和实际的相互应证进一步说明了企业进行税收筹划的重大意义。

关键词： 企业所得税；税务筹划；企业价值
Abstract
The basic of obligation of taxpayers is paying taxes in accordance with the law, and the fundamental right of taxpayers is paying no more taxes than what is stipulated by law of tax. Tax Planning is the combination of the basic obligation and the fundamental right. Tax planning is an economic behavior that taxpayers apply the comprehensive knowledge of tax revenue，accounting，law and finance to reduce taxation cost, by themselves or their agents and on the premise of compliance with the law, in order to maximize the enterprise value. It has been a mature economic behavior in western developed countries, while in China tax planning is still on its infancy stage for more than ten years. With the development of economic globalization，it is a desperate urge for enterprises in China to apply tax planning of which the main contents contain the heaviness, the transference difficulty，the great flexibility and the extended planning space of enterprise income tax. Taking the
manufacturing enterprise Chongqing Riyue Optoelectronics Co Ltd. For an example，we closely analyze the company, operation condition and payment of enterprise income tax in fiscal year 2009, clarify its tax planning method and points.The great significance of applying tax planning is further illustrated by the mutual corroboration of theory and practice.

Keywords  enterprise income tax  tax planning  value of corporation

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