毕业论文外文摘要
Title Planning the enterprise income tax under the situation
of the new enterprise income tax__________________
Abstract
In 2007，the promulgation and enforcement of the Law of the People’S Republic of China on Enterprise Income Tax brings about harmony of domestic capital enterprise income tax system and foreign investment enterprise income tax system．Meanwhile,it also implements domestic capital enterprise and foreign—investment enterprise’s win-win structure of fair competition and mutual development，becoming the marking of Taxation System of China moving forward a single step to the internationalization and the legalization．本文来自优%文&论@文^网原文请找腾讯752018766
First of all，this thesis introduces the basic theory of tax planning．It explains the conception and characteristics of tax planning. Secondly,this paper has a further research on the reformational mean idea and influence of the new law of enterprise income tax．Finally,the paper analyzes that，in the context of new enterprise income tax system，the enterprises can conduct tax planning from a number of angles such as the mode of financing,annexation and reorganization of enterprises，accounting option，tax exemption，et cetera．In this way,the enterprises can achieve the management objectives of alleviating the tax burden legally and maximizing the value of enterprises．
Keywords The Law of the People’s Republic of China on Enterprise Income Tax ;tax planning;taxer
2007年《企业所得税法》的颁布实施成为中国税制进一步迈向国际化、法制化的标志。新法在纳税主体制度、税率制度、税基制度、税收抵免制度、税收征管制度等方面进行了多项制度变革，与此相应，企业进行所得税税收筹划的方法与措施也必须有所调整。中医文献视角下产妇的生理特点和养生方法
本文首先介绍了税收筹划的基础理论，论述了税收筹划的定义和基本方法；其次，深入研究了新《企业所得税法》改革的主要内容及其特点；最后，分析了在新“企业所得税制”背景下，从企业组织形式、税率、税基、利用税收优惠政策四个方面、多个角度深入分析税收筹划的方法。并且采取与具体实例相结合的方式展开具体的税收筹划方法研究。以期达到实现合法减小税负，实现企业价值最大化的经营目标。
关键词 新企业所得税法 税收筹划 纳税人
1 绪论 1
1.1研究背景1
1.2研究意义2
2 税收筹划基本理论 3
2.1税收筹划的定义3
2.2税收筹划的基本方法..4
3 我国新的企业所得税法的特点 5
3.1以法人为主体的纳税主体制度5
3.2具有国际竞争力的税率制度5
3.3统一税前扣除标准6
3.4以产业为导向的税收优惠制度7
4 新的企业所得税法下税收筹划方法 8
4.1企业组织形式选择的筹划9
4.2基于税率的筹划10
4.3针对税基的筹划11
4.4利用税收优惠政策筹划16
5 税收筹划中应注意的问题 20
结束语 22
致谢 23
参考文献 24,2740