【摘要】：企業(yè)所得稅稅務籌劃是納稅人在充分了解國家現(xiàn)行稅收法規(guī)的前提下，為達到減輕稅收負擔和實現(xiàn)涉稅零風險的目的，在合理合法的范圍內(nèi)，通過對自身的經(jīng)濟活動進行事先規(guī)劃的行為。企業(yè)所得稅是國家稅務機關征收的一個主要稅種，稅負較重，企業(yè)應納所得稅額的多少，直接影響到公司凈利潤的多寡，和公司的切身利益休戚相關。本文立足于我國新企業(yè)所得稅法，以DA發(fā)電公司的企業(yè)所得稅稅務籌劃為主線，從稅務籌劃基礎理論出發(fā)，通過研究當前我國企業(yè)所得稅法的主要內(nèi)容和政策要點，結合DA發(fā)電公司的實際情況總結出具體的稅務籌劃措施。 DA發(fā)電公司是一家從事火力發(fā)電生產(chǎn)的國有電力企業(yè)，地處新疆維吾爾自治區(qū)，主要收入來源于售電收入，其營業(yè)成本構成主要來自于燃煤支出，由于我國實行市場煤，計劃電的政策，煤價近年來持續(xù)走高，導致電廠利潤空間逐漸縮小，企業(yè)作為理性經(jīng)濟人，實現(xiàn)自身經(jīng)營的最優(yōu)化，合理減低成本非常必要，企業(yè)所得稅作為公司運營成本的重要支出，，稅負較重，對其進行稅務籌劃是降低成本的有效措施。 本文采用理論與實際相結合的方法，首先介紹DA發(fā)電公司的基本情況，所得稅繳納情況，對DA發(fā)電公司的應納稅所得額，費用管理現(xiàn)狀以及目前享受企業(yè)所得稅稅收優(yōu)惠情況進行分析，找出企業(yè)所得稅稅務籌劃中存在的問題，最后在遵循企業(yè)會計準則的基礎上，根據(jù)中華人民共和國企業(yè)所得稅實施條例和稅法相關規(guī)定制定出合理合法的稅務籌劃措施，具體包括收入，費用以及稅收優(yōu)惠政策三方面的內(nèi)容，同時提出了企業(yè)所得稅稅務籌劃中的注意事項。本文能夠為DA發(fā)電公司順利實現(xiàn)涉稅零風險和稅后利潤最大化的稅務籌劃目標提供幫助。
[Abstract]:Tax planning of enterprise income tax is that taxpayers, on the premise of fully understanding the current state tax laws and regulations, in order to reduce the tax burden and achieve the goal of zero risk, within the scope of reasonable and legal, The act of planning one's economic activities in advance. Enterprise income tax is a major tax collected by the state tax authorities. The tax burden is heavy. The amount of income tax that enterprises should pay has a direct impact on the amount of net profits of the company and is closely related to the vital interests of the company. Based on the new enterprise income tax law of our country, taking the enterprise income tax planning of DA power generation company as the main line, starting from the basic theory of tax planning, this paper studies the main contents and policy points of the current enterprise income tax law of our country. Combined with the actual situation of DA power generation company, the specific tax planning measures are summarized. DA power generation company is a state-owned electric power enterprise engaged in thermal power generation production, which is located in Xinjiang Uygur Autonomous region. The composition of operating cost mainly comes from coal consumption. Because of the policy of market coal and planned electricity in our country, the coal price continues to rise in recent years, which leads to the reduction of profit space of power plant, and the enterprise as a rational economic person. It is necessary to realize the optimization of operation and reduce the cost reasonably. As an important expenditure of the company's operating cost, the enterprise income tax has a heavy tax burden, so the tax planning is an effective measure to reduce the cost. By combining theory with practice, this paper first introduces the basic situation of DA power generation company, the income tax payment, the taxable income amount of DA power generation company. The current situation of cost management and the current situation of enjoying the preferential tax of enterprise income tax are analyzed to find out the problems existing in the tax planning of enterprise income tax, and finally, on the basis of following the enterprise accounting standards, In accordance with the regulations of the people's Republic of China on the implementation of Enterprise income tax and the relevant provisions of the tax Law, it has worked out reasonable and legal measures for tax planning, which specifically include three aspects: income, expenses and preferential tax policies. At the same time, the paper puts forward the matters needing attention in the tax planning of enterprise income tax. This paper can help DA power generation company to realize the tax planning goal of tax zero risk and maximum profit after tax.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.4;F426.61

【參考文獻】

相關期刊論文 前10條

1 劉曉艷;;新企業(yè)所得稅法下企業(yè)所得稅稅收籌劃淺析[J];財經(jīng)界(學術版);2009年05期

2 李白欣;余曉礬;;不同存貨計價方法下企業(yè)所得稅稅務籌劃——以A發(fā)展有限公司為例[J];財會通訊;2009年02期

3 孟維蓉;;淺議我國稅收籌劃的法律環(huán)境[J];當代經(jīng)濟;2008年06期

4 趙宇;;固定資產(chǎn)折舊方法對稅收的影響[J];當代經(jīng)濟;2009年18期

5 鄒立娟;;稅務籌劃風險與對策[J];當代經(jīng)濟;2011年22期

6 秦莉;;稅收籌劃與納稅新課題[J];當代經(jīng)濟(下半月);2008年04期

7 王潔;趙瑞林;;淺談我國企業(yè)的納稅籌劃[J];黑龍江對外經(jīng)貿(mào);2007年07期

8 張夢夢;胡克瓊;;談稅收籌劃風險控制[J];合作經(jīng)濟與科技;2008年11期

9 張英明,吳冬梅;對納稅籌劃問題的理性思考[J];經(jīng)濟與管理;2005年05期

10 蓋地;周宇飛;;風險稅務籌劃決策方法探討[J];經(jīng)濟與管理研究;2007年06期

相關碩士學位論文 前2條

1 羅美琴;我國企業(yè)稅收籌劃存在的問題及對策研究[D];四川大學;2005年

2 林文婷;G汽車集團企業(yè)所得稅稅務籌劃研究[D];華南理工大學;2012年

本文編號：2213690