大连民族学院本科毕业设计〔论文〕企业所得税及纳税筹划学院〔系〕：专业：学生姓名：学号：指导教师：评阅教师：完成日期：大连民族学院摘要随着我国国民经济的快速开展，企业所得税收入的逐年增高使得所得税的地位作用也不断提高。目前企业所得税已经成为我国的主体税种，在企业的纳税活动中占据主体地位。企业所得税由于税源巨大，具有一定的纳税筹划空间。企业在筹款融资、生产经营、投资等环节展开有效的纳税筹划工作，不仅能够合理合法的减轻企业纳税负担，而且能够提高企业资金周转率，促进企业开展。本文首先论述企业所得税的根本理论知识，阐述企业所得税纳税筹划的根本定义及方法；继而详细论述分析目前我国企业在企业所得税纳税筹划过程中存在的缺乏；最后针对这些缺乏，提出完善建议策略，以期裨益于我国企业的健康开展。关键词：企业所得税；纳税筹划；缺乏；完善CorporateincometaxandtaxplanningAbstractWiththerapiddevelopmentofChina'snationaleconomy,corporateincometaxrevenuesincreasedyearbyyearsothatthestatusoftheroleofincomeisalsorising.ThecurrentcorporateincometaxhasbecomeChina'smaintax,occupythedominantpositionintheenterprise,saidthattheactivities.Duetothehugecorporateincometaxbase,withsometaxplanningspace.Corporatefundraisingfinancing,productionandmanagement,investmentandotheraspectsofeffectivetaxplanningtostartwork,notonlytolegitimatebusinessesreducethetaxburden,butalsotoimprovetheirliquidityratio,promoteenterprisedevelopment.Thispaperfirstdiscussesthebasictheoreticalknowledgeofcorporateincometax,explainedthebasicdefinitionsandmethodscorporateincometaxplanning;thendiscussedindetailshortcomingsofcurrentChineseenterprisesinthecorporateincometaxplanningprocessexists;finallysolvetheseproblems,suggestionstoimprovestrategiestobenefitinthehealthydevelopmentofChineseenterprises.KeyWords：Corporateincometax;taxplanning;inadequate;perfect目录摘要.....................................................................................................................................IAbstract......................................................................................................................................II...
