TT公司收入政策选择的企业所得税筹划研究

发布时间：2018-04-21 05:36

本文选题：收入政策 + 选择　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：面对激烈的竞争环境,作为市场经济主体的企业,必须提高本企业的竞争力,才能在竞争中不被淘汰。对企业所得税进行筹划,不仅减轻了企业的所得税税负,使企业的资金收益增加,还使企业的竞争优势得到了提升。随着2008年新企业所得税法的颁布实施,新税法实施条例的出台,越来越多的企业通过政策选择进行企业所得税筹划。本文以收入政策选择为视角,以TT公司为例,根据TT公司企业所得税筹划现状,运用收入政策选择视角的企业所得税筹划相关理论及具体方法挖掘TT公司收入政策选择中存在的问题,提出符合TT公司自身经营特点和实际情况的筹划措施,通过对收入政策的选择,帮助TT公司减轻企业所得税税收负担,获取更多税收收益,实现了企业所得税的有效筹划。全文主要包括四部分内容:第一部分对本文的研究背景、研究目的意义、主要内容及研究方法进行简单的介绍。第二部分是收入政策选择与企业所得税筹划的概括性描述,并对二者的关系进行了分析。第三部分首先介绍了TT公司筹划前企业所得税管理状况与收入政策选择状况,指出了其在企业所得税筹划中存在的主要问题及收入政策选择应用问题,根据问题,结合TT公司企业所得税的筹划空间,按照收入政策选择原则及实践要求,对收入政策选择的企业所得税筹划内容进行选择,提出对TT公司的具体筹划措施,通过TT公司筹划后的企业所得税数据验证筹划效果。第四部分是本文的结论。
[Abstract]:Facing the fierce competition environment, as the main body of market economy, enterprises must improve their competitiveness in order not to be eliminated in the competition. The enterprise income tax planning not only lightens the income tax burden of the enterprise, increases the capital income of the enterprise, but also promotes the competitive advantage of the enterprise. With the promulgation and implementation of the new enterprise income tax law and the implementation of the new tax law in 2008, more and more enterprises plan the enterprise income tax through the policy choice. This article takes the income policy choice as the angle of view, takes TT company as an example, according to the TT company enterprise income tax planning present situation, Using the theory and concrete method of enterprise income tax planning from the perspective of income policy choice, this paper excavates the problems existing in TT company's income policy choice, and puts forward some planning measures which accord with TT company's own management characteristics and actual situation. Through the choice of income policy, it helps TT Company to lighten the burden of enterprise income tax, obtain more tax income, and realize the effective planning of enterprise income tax. This paper mainly includes four parts: the first part introduces the research background, research purpose, main content and research methods. The second part is the general description of income policy choice and enterprise income tax planning, and analyzes the relationship between them. The third part first introduces the status of enterprise income tax management and income policy selection before TT company planning, and points out the main problems in enterprise income tax planning and the application of income policy, according to the problems. Combined with the planning space of TT company's enterprise income tax, according to the principle of income policy selection and practice requirements, the content of enterprise income tax planning of income policy selection is selected, and the concrete planning measures of TT company are put forward. Verify the effect of planning through TT company's planned enterprise income tax data. The fourth part is the conclusion of this paper.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275.4

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