【正文】 論研究者開始將研究目光轉(zhuǎn)向稅收籌劃領域，由于當時中國經(jīng)濟改革的目標還沒有確定為建立市場經(jīng)濟體制，企業(yè)獨立經(jīng)濟利益沒有得到體現(xiàn)，內(nèi)資企業(yè)實施稅收籌劃的動力不足，稅收征管部門也一度將稅收籌劃為異域怪物。 Taxation Planning of Enterprise Ine Tax。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 approaches by methodology: planning by tax ratio, planning by tax volume, and planning by tax base. Chapter Four is the core part of this thesis. As the approach of planning by tax base involves extensive contents and thus is plicated, taxation planning of enterprise ine tax is expected to receive notable results. Beginning with several aspects concerning tax base, the paper unfolds analysis of taxation planning of enterprise ine tax. In the last two sections of this chapter, it adds approaches of taxation planning of enterprise ine tax by longterm 貴州大學本科畢業(yè)論文（設計） 第 VI 頁 share investment accounting and by loss carryforward. The thesis provides guidelines for taxpayers to implement concrete taxation planning through explaining taxation planning of enterprise ine tax in detail. Furthermore, specific examples concerning taxation planning facilitate understanding of the taxation planning theory, and are instructive for tax payers39。通過對具體稅收籌劃實例的分析和討論，加深對稅收籌劃理論的認識，并對納稅人開展稅收籌劃活動有現(xiàn) 實的指導意義。由于稅基式籌劃涉及的內(nèi)容多，情況復雜，而且針對企業(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，展開針對企業(yè)所得稅稅收籌劃的分析。 第三章，分析論述了我國現(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。 本文第一章對稅收籌劃及企業(yè)所得稅籌劃進行了較全面的理論闡述，著重分析了稅收籌劃的現(xiàn)實意義。 貴州大學本科畢業(yè)論文（設計） 第 I 頁 本科畢業(yè)論文（設計） 論文（設計）題目： 淺議 企業(yè)所得稅的稅收籌劃 學 院： 管 理 學 院 專 業(yè)： 會 計 學 班 級： 學 號： 學生姓名： 指導教師： 年 月 日 貴州大學本科畢業(yè)論文（設計） 第 II 頁 目 錄 摘要 ........................................................................... Ⅴ 關鍵詞 ...........................................................................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 時間的事前性 ............................................................... 2 現(xiàn)實的目的性 ............................................................... 2 行為主體為納稅人 ........................................................... 2 2 我國稅收籌劃發(fā)展現(xiàn)狀及誤區(qū) .................................................... 4 我國稅收籌劃的發(fā)展現(xiàn)狀 ....................................................... 4 我國稅收籌劃中存在的誤區(qū) ..................................................... 4 稅收籌劃只重視稅負，不考慮籌劃的風險 ........................................ 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 會計核算中的企業(yè)所得稅稅收籌劃 ................................................ 9 收入的稅收籌劃 ............................................................... 9 收入確認的稅法規(guī)定 .......................................................... 9 收入確認會計核算方法的選擇 .................................................. 9 存貨計價方法的稅收籌劃 ...................................................... 10 存貨計價方法的相關規(guī)定 ..................................................... 10 貴州大學本科畢業(yè)論文（設計） 第 III 頁 存貨計價方法的選擇 ......................................................... 11 費用分攤的稅收籌劃 .......................................................... 12 費用的稅法規(guī)定及其細則規(guī)定 ................................................. 12 費用分攤方法的選擇 ......................................................... 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 長期股權投資核算方法籌劃 .................................................... 16 利用虧損彌補進行企業(yè)所得稅稅收籌劃 .......................................... 18 總結(jié) .......................................................................... 20 參考文獻 ...................................................................... 21 致 謝 .........................................