【正文】 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 I 頁(yè) 本科畢業(yè)論文（設(shè)計(jì)） 論文（設(shè)計(jì)）題目： 淺議 企業(yè)所得稅的稅收籌劃 學(xué) 院： 管 理 學(xué) 院 專 業(yè)： 會(huì) 計(jì) 學(xué) 班 級(jí)： 學(xué) 號(hào)： 學(xué)生姓名： 指導(dǎo)教師： 年 月 日 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 II 頁(yè) 目 錄 摘要 ........................................................................... Ⅴ 關(guān)鍵詞 ...........................................................................Ⅴ Abstract..........................................................................Ⅳ Key words........................................................................Ⅳ 引言 ..............................................................................1 1 稅收籌劃概述 ...................................................................2 稅收籌劃的定義 ............................................................... 2 稅收籌劃的特征 .............................................................. 2 行為的合法性 ............................................................... 2 時(shí)間的事前性 ............................................................... 2 現(xiàn)實(shí)的目的性 ............................................................... 2 行為主體為納稅人 ........................................................... 2 2 我國(guó)稅收籌劃發(fā)展現(xiàn)狀及誤區(qū) .................................................... 4 我國(guó)稅收籌劃的發(fā)展現(xiàn)狀 ....................................................... 4 我國(guó)稅收籌劃中存在的誤區(qū) ..................................................... 4 稅收籌劃只重視稅負(fù)，不考慮籌劃的風(fēng)險(xiǎn) ........................................ 4 把稅收籌劃同避稅甚至偷稅混為一談 ............................................ 4 3 企業(yè)所得稅及其稅收籌劃的方法 .................................................. 6 企業(yè)所得稅稅制的現(xiàn)狀 ......................................................... 6 企業(yè)所得稅稅收籌劃方法概述 ................................................... 6 稅率式稅收籌劃 ............................................................. 6 稅額式稅收籌劃 ............................................................. 7 稅基式稅收籌劃 ............................................................. 8 4 會(huì)計(jì)核算中的企業(yè)所得稅稅收籌劃 ................................................ 9 收入的稅收籌劃 ............................................................... 9 收入確認(rèn)的稅法規(guī)定 .......................................................... 9 收入確認(rèn)會(huì)計(jì)核算方法的選擇 .................................................. 9 存貨計(jì)價(jià)方法的稅收籌劃 ...................................................... 10 存貨計(jì)價(jià)方法的相關(guān)規(guī)定 ..................................................... 10 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 III 頁(yè) 存貨計(jì)價(jià)方法的選擇 ......................................................... 11 費(fèi)用分?jǐn)偟亩愂栈I劃 .......................................................... 12 費(fèi)用的稅法規(guī)定及其細(xì)則規(guī)定 ................................................. 12 費(fèi)用分?jǐn)偡椒ǖ倪x擇 ......................................................... 13 固定資產(chǎn)折舊方法的稅收籌劃 .................................................. 14 固定資產(chǎn)折舊的稅法 規(guī)定 ..................................................... 14 固定資產(chǎn)折舊方法的選擇 ..................................................... 15 長(zhǎng)期股權(quán)投資核算方法籌劃 .................................................... 16 利用虧損彌補(bǔ)進(jìn)行企業(yè)所得稅稅收籌劃 .......................................... 18 總結(jié) .......................................................................... 20 參考文獻(xiàn) ...................................................................... 21 致 謝 ........................................................................... 22 摘 要 稅收籌劃是指納稅人或代理人在不違法的前提下，自覺地運(yùn)用稅收、會(huì)計(jì)、法律、財(cái) 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 IV 頁(yè) 務(wù)等綜合知識(shí)來降低稅收成本，以服務(wù)于企業(yè)價(jià)值最大化的經(jīng)濟(jì)行為。由于企業(yè)所得稅難以轉(zhuǎn)嫁、相對(duì)而言稅負(fù)重，而且由于其稅負(fù)彈性大、可籌劃空間大，故越來越多的企業(yè)開始重視企業(yè)所得稅的籌劃。 本文第一章對(duì)稅收籌劃及企業(yè)所得稅籌劃進(jìn)行了較全面的理論闡述，著重分析了稅收籌劃的現(xiàn)實(shí)意義。第二章，首先分析了稅收籌劃的現(xiàn)狀，為后文詳細(xì)論述的展開作 了邏輯上鋪墊。 第三章，分析論述了我國(guó)現(xiàn)行的企業(yè)所得稅稅法，并從方法論的角度，總結(jié)了企業(yè)所得稅稅收籌劃的三種基本方法：稅率式籌劃、稅額式籌劃和稅基式籌劃。 第四章是本文重點(diǎn)。由于稅基式籌劃涉及的內(nèi)容多，情況復(fù)雜，而且針對(duì)企業(yè)所得稅稅收籌劃成效顯著，本章主要從涉及稅基的多方面內(nèi)容著手，展開針對(duì)企業(yè)所得稅稅收籌劃的分析。 本文通過重點(diǎn)、詳細(xì)論述會(huì)計(jì)核算中企業(yè)所得稅稅收籌劃的方法，為納稅人進(jìn)行具體的稅收籌劃操作提供了指南。通過對(duì)具體稅收籌劃實(shí)例的分析和討論，加深對(duì)稅收籌劃理論的認(rèn)識(shí)，并對(duì)納稅人開展稅收籌劃活動(dòng)有現(xiàn) 實(shí)的指導(dǎo)意義。 關(guān)鍵詞： 稅收籌劃 企業(yè)所得稅 會(huì)計(jì)核算 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 V 頁(yè) ON THE CORPORATE INCOME TAX REVENUE PLAN Abstract Taxation planning is defined as an economic activity that taxpayers or their agents initiatively employ legal approaches based on knowledge of taxation, accounting, law and finance etc., to minimize taxation cost and maximize enterprise value. Although taxation planning has e into being for a long time in western developed market economies, it has only a decade history in China. Along with rapid development of the economy and fierce petition between enterprises, enterprises are placing more and more emphasis on taxation planning. Especially after China39。s entry into WTO, the inburst of foreign panies and consulting firms entails immediate action in taxation planning for domestic enterprises. Taxation planning of enterprise ine tax is one of the main parts of taxation planning. As enterprise ine tax can hardly be passed along and occupies a relatively large part in total taxes, and as it enjoys considerable room for planning for its big elasticity, more and more enterprises begin to plan their ine taxes. Chapter One expounds taxation planning and taxation planning of enterprise ine tax from theoretical perspective, and mainly analyses the practical significance of taxation planning. The following chapter firstly demonstrates present status of taxation planning, and then it summarizes the misunderstanding in present taxation planning in detail, which lays logical base for the unfolding in the latter part of this paper. Chapter Three exposits present Law of Enterprise Ine Tax in China, and divides taxation planning of enterprise ine tax into three basic