毕业论文-试论新企业所得税法下企业所得税的纳税筹划.doc

吕 梁 学 院毕 业 论 文 课题名称 试论新企业所得税法下企业所得税的纳税筹划学生姓名 冯 云 学 号 20101502116 专 业 会计电算化 班 级 1001班 指导教师 王 爱 平 二一三年四月十日目 录一、提纲（03）二、内容摘要及关键词（04）三、正文（05-12）四、参考文献（13）提 纲一、认识纳税筹划二、纳税筹划的基本特点三、新税法对企业所得税筹划的影响（一）税率的统一使税率筹划变得困难（二）“收入总额”的内涵更加明确,扣除范围有所扩大（三）税优惠政策总体上有所减少四、新税法背景下纳税筹划的构想（一）企业设立形式的筹划 （二）企业投资方式的纳税筹划（三）企业组织形式的纳税筹划（四）税收优惠型企业的纳税筹划（五）延迟应税所得实现纳税筹划（六）充分利用准予税前扣除项目（七）税收优惠型的企业纳税筹划内 容 摘 要 纳税筹划制度为法律所允许和鼓励，本文分析了纳税筹划的内涵与基本特征，重点结合新的企业所得税法，探讨了新税法对于纳税筹划的影响，提出了新法背景下纳税筹划的具体构想。 关键词：纳税筹划; 影响; 构想;试论新企业所得税法下企业所得税的纳税筹划一、认识纳税筹划纳税筹划是现代企业以税收政策为依据，在对企业发展战略和经营情况全面分析的基础上，通过对投资、财务和其他经营活动精心安排，以实现合法降低税收成本的经济行为。纳税筹划是一种普遍的经济现象，纳税人在不违反国家法律、法规的前提下，对企业的生产、经营投资、理财和组织结构等经济业务或行为的涉税事项预先进行设计和运筹，使企业的总体税收负担最优化，最终实现企业价值的最大化。纳税筹划对现代企业发挥着重要的作用。纳税筹划有助于提高纳税人的纳税意识，抑制偷逃税等违法行为；有助于实现纳税人财务利益的最大化；有助于提高企业的经营管理水平和会计管理水平；有助于优化产业结构和合理配置资源。从长远和整体看，税收筹划不仅不会减少国的税收收入总量，而且可能为国家带来增长的税收收入总量。二、纳税筹划的基本特点从纳税筹划的内涵着手进行分析，我们可以将其基本特点归纳为四点：（一）筹划性筹划性是指在应税行为发生之前，纳税人应充分了解税法知识和财务知识，实践中不少纳税人却缺乏这方面的专业知识，在纳税义务发生之后想方设法减少纳税。通过对企业的经济活动进行有计划的规划、设计、安排来寻求未来税负的最小，经济效益相对较高的决策方案的行为，具有超前性。（二）风险性税收筹划也存在风险，即未能依法纳税的风险。企业日常的纳税核算是按照有关规定去操作的，但由于对相关税收政策精神缺乏准确把握，往往容易造成事实上的偷逃税款而受到税务处罚。另一方面，由于未能充分把握税收政策的整体性，企业在纳税筹划过程中也极易遭致筹划失败。（三）实效性纳税筹划不是一成不变的，它受现行税收政策、法律法规的制约，随着宏观经济环境的发展而发生变化。由于税收政策经常进行调整，所以纳税筹划的相关方案也必须做相应的改变。（四）合法性纳税筹划是在法律规定的范围内选择纳税的最优方案，因此纳税人应该具备相当的法律知识，尤其是相关的税收法律知识。这一点非常重要。如果贸然违反法律规定，轻则承担行政责任，重则要负刑事责任，比如逃避税收负担的行为就可能构成偷税罪。法律是一切行为的底限，特别强调纳税人要具备充分的法律意识，纳税筹划不可逾越法律界限。三、新税法对企业所得税筹划的影响（一）税率的统一使税率筹划变得困难新税法将企业所得税税率确定为25%，同时对符合规定条件的小型微利企业实行20%的照顾性税率。新税法富有创新性地统一了内、外资企业和不同类型企业的税率，使得企业之间的竞争更为公平，有利于创造良好的市场环境。这也意味着原来利用税率高低进行纳税筹划的时代宣告结束。（二）“收入总额”的内涵更加明确,扣除范围有所扩大新税法对收入总额内涵进行了界定，与旧法仅就收入总额的外延进行列举不同，新税法将收入总额内涵界定为“企业以货形式和非货币形式从各种来源取得的收入”；同时，新税法严格区分“不征税收入”和“免税收”,前者本身即不构成应税收入,而后者本身已构成应税收入但予以免除。 “不征税收入”具体是指财政拨款、纳入财政管理的行政事业性收费、政府性基金等属于财政性资金的收入, “免税入”是指国债利息收入、符合条件的居民企业之间的股息、红利收入等。以上关于收入确定规定都将使得企业所得税的应税所得范围变得更加明确,也使原有利用收入范围进行纳税筹的方法受到了严格限制。新税法还统一了内、外资企业实际发生的各项支出扣除政策等。（三）税优惠政策总体上有所减少由于新法取消了现行税法下的许多优惠政策，比如：生产性外资业、福利企业享受减免税以及低税率优惠，新办的从事交通运输、邮电通信业、咨询业、信业、技术服务业的企业等这些企业因为特殊身份而享受税收优惠，这些政策在新法下已不存在，因此这些筹划方法已经失灵。另外，旧法在经济特区、沿海经济开发区、国家级经济技开发区以及高新技术开发区设立企业，享受减免税以及低税率的优惠。而按照新税法的规定，在新企业所得税法颁布前已经设立的企业可以在5年内继续享受税收优惠外，上述优惠已经取消。原来仅靠在特定区域成立符合一定条件的企业就能获取税收优惠的筹划方法也已经无。除此以外,新企业所得税法还取消了再投资退税、购买国产设备抵免企业所得税等税收优惠政策，很多依存于这些优惠政策的筹划方法也同样失去了意义。 四、新税法背景下纳税筹划的构想（一）企业设立形式的筹划新企业所得税法规定，居民企业在我国境内设立非法人资格机构应当汇总纳税在筹划中。对于已在经济特区、浦东新区、高新技术开发区以及享受税惠优惠的企业，在其他地方设立公司，不要选择设立独立核算的子公司而对于其他初创阶段时间较长，无法盈利的企业一般应立成分公司。这样可以利用成本扩张冲减总公司的利润、减轻税负。一旦分公司成熟后，企业可以变更设立为子公司，以便享受税收优惠。（二）企业投资方式的纳税筹划一方面，新企业所得税法规定了国债利息收入和符合条件的居民企业之间的股息、红利等权益性投益为免税收入。当企业有闲置资产需要对外时，可以选择购买股票、债券或直接进行投但重点应考虑购买国债和符合条件的居民企间的股息、红利。在综合风险与收益的前提对于其他债券和股利，企业投资于免税收入不失为一个较好的投资选择。另一方面，为了优化产业结构，国家在税收立法做了相应的规定，以鼓励或限制某些行业的。因此，企业投资时选择投资何种行业也可以税收筹划。（三）企业组织形式的纳税筹划在设立企业时，要考虑好各种组织形式的利弊，做好所得税的税收筹划。企业在设立时都会涉及组织形式的选择问在高度发达的市场经济条件下，可供企业选企业组织形式很多，不同的组织形式税收负同。企业可以通过税收筹划，选择税收负担较组织形式。新企业所得税法规定：“在中华人民共和国境内的企业和其他取得收入的组织（以下统称企业所得税的纳税人），依照本法的规定缴纳所得税。”比如有限责任公司与合伙经营相比有限责任公司要双重纳税，即先交企业所得东在获取股利收入时再交纳个人所得税；而经营的业主或合伙人只需交纳个人所得税。新企业所得税法还规定：“在我国境内设立备法人资格营业机构的居民企业，应当汇总。”这意味着总公司与分支机构要合并纳税，母、子公司则是分别纳税。另外，总机构与分支机构汇总纳税，还互相弥补亏损，从而减轻企业的税收负担。（四）税收优惠型企业的纳税筹划新企业所得税法在税前扣除范围和标准方面做了很大的调整。表现在如下两个方面：一是新企业所得税法取消计税工资标准，企业均可以按照工资和相应的职工福利费的实际支出据实扣除，从而缩小了内外资企业的差距。当然新企业所得税法同时也规定，工资支出应做到真实、合理，否则税务机关有权调整工资扣除数。二是新企业所得税法放宽广告费用列支标准、捐赠扣除标准、研发费用加计扣除条件。将公益性捐赠的扣除限额放宽为年会计利润的12%，不仅使计算简便，而且使企业捐赠公益事业越多，获得的税收优惠也越多，无疑会提高企业捐赠公益事业的积极性。（五）延迟应税所得实现纳税筹划通过延迟纳税，一方面企业可以利用这笔投资获利，另一方面企业在未来缴税的现值会减少。新企所得税法根据企业销售结算方式，分别对收入确认的时间做出了规定，一旦收入确认，不管账是否回笼，都要上缴税款。因此，企业要选择适当的销售结算方式，如分期收款、委托代销、预货款等销售方式尽量推迟会计收入的确认时间，以达到延缓纳税的目的。（六）充分利用准予税前扣除项目1.工资薪金筹划新税法取消了内资企业计税工资制度，规定企业实际发生的合理的职工工资薪，准予在税前全额扣除；工会经费、职工福利经费和教育经费扣除限额也相应提高。企业发生超过工资薪金总额的职工教育经费支出部分，可以在以后年度结转，这意味着职工教育经费可全额扣除。因此应尽可能多地列支工资薪金支出，扩大税前扣除是税收筹划的基本思路。拟采用的措施：提高职工工资，超支福利部份以工资形式列支持职工股的企业，向职工发放的股利改为绩效金发放，当然在筹划时应注意权衡职工工资需缴纳的个人所得税。在相同岗位要求条件下合选择人员，如安置残疾人和国家鼓励安置的待业人员可以加计薪金税除扣除，以获取税收优惠。2.广告费、业务宣传费和业务招待费筹划新税法没有区分广告费和业务宣传费，笼统地规定企业发生的符合条件的广告费和业宣传费支出，不超过当年销售收入15的部分，准予全额扣除；超过部分，可以在以后年度结转此规定较以前标准有所提高。因此，企业的部分宣传费用完全可以不再通过广告公司策划，而是加工采购的印有企业标识的精美礼品、纪念品当作礼品赠送客户，这样既可达到广告的目的，又可以节省成本。新税法规定企业发生的与生产经营活动的业务招待费支出，按其发生额的60扣除,但最高得超过当年销售收入的5o。即业务招待费的扣除标准有所降低，且超额部分不得向以后年度转,因此需特别关注业务招待费的筹划。在实务中有时业务招待费和宣传费可以相互替代。外购礼品一般作为业务招待费列支，但如有企业标识的有意义的宣传礼品可以列支业务宣传。相反，企业因产品交易会、展览会等发生的餐饮住宿费也可列支为业务招待费支出。因此，可以适当统筹广告费、业务宣传费、招待费的列支比例,避免最后作纳税调整。（七）税收优惠型的企业纳税筹划新企业所得税法对税收优惠的规定与现有税法相比有很大的区别。将新的税收优惠总结为以下几个方面：第一，税收优惠体系由原来的“区域优惠为主，产业优惠为辅”转变为“产业优惠为主，区域优惠为辅”。第二，是对劳服企业、福利企业和资源综合利用企业的直接减免税政策采取替代性优惠政策，即采用工资加计扣除、减计收入的政策。 针对新企业所得税法税收优惠政策的变化，企业在利用税收优惠政策进行税收筹划方面必须做出以下三方面的调整。一是注重企业投资方向，淡化投资区域。为充分享受税收优惠政策，企业在进行投资时，应选择投资于高新技术企业、进行创业投资或投资于环保、节能节水、安全生产及农林牧渔业、基础设施等。而对经济特区、经济技术开发区等特定区域投资不应过多关注。二是为了保持我国经济的持续发展和清洁环境，鼓励环保、节能和对资源进行综合利用，新的企业所得税法将企业的这些项目也列为了税收优惠的范围，而这些内容在原有的企业所得税法律制度中都没有规定。三是对于可享受过渡期优惠政策的老企业来说，应充分利用这一过渡期，在该过渡期内可加大投资力度等，扩充实力，增加积累，为将来与新企业平等的竞争中打下坚实基础或者在不扩大规模的基础上，在五年时间的过渡期内尽量做大利润，最大限度地享受税收优惠。参考文献：【1】夏玉红、于云霞，浅谈企业纳税筹划存在的问题及解决措施J，农场经济管理，2008（04）。【2】曹保歌，企业纳税筹划技巧J，中州审计，2007（06）。【3】吕建锁，税收筹划的涉税风险与规避新探J，山西大学学报(哲学社会科学版)，2005.(03)。【4】张欣，战略性企业纳税筹划J，合作经济与科技.2008(01)。【5】朱晓冲，企业所得税纳税筹划实证分析J，税收征纳.2006.(01)。ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you dont agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the organisations listed underFurther help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help. ation about dismissal and unfair dismissal, seeDismissal. You can make a claim to an employment tribunal, even if you haventappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any compensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are complaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your compensation if you win the case. This is known as adamages-based agreement. In England and Wales, your solicitor cant charge you more than 35% of your compensation if you win the case.youre clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by e-mail, click onnearest CAB.For more information about making a claim to an employment tribunal, seeEmployment tribunals.The (lack of) air up there Watch m Cay man Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys Premier League match at Chelsea on Sunday.I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport.For me its about how he felt and I would like to speak to him first to find out what his experience was.Uefa hasopened disciplinary proceedings against CSKAfor the racist behaviour of their fans duringCitys 2-1 win.Michel Platini, president of European footballs governing body, has also ordered an immediate investigation into the referees actions.CSKA said they were surprised and disappointed by Toures complaint. In a statement the Russian side added: We found no racist insults from fans of CSKA.Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day; May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it.一字开头的年龄已经到了尾声。或许是愧疚于自己似乎把转瞬即逝的很多个不同的日子过成了同一天的样子；或许是追溯过去，对自己那些近乎偏执的怪异信念的醒悟，这些天以来，思绪一直很凌乱，在脑海中不断纠缠。总觉得自己似乎应该去做点什么，或者写点什么。二十年的人生轨迹深深浅浅，突然就感觉到有些事情，非做不可了。The end of our life, and can meet many things really do?而穷尽我们的一生，又能遇到多少事情是真正地非做不可？During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional; Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isnt really grow up, it seems is not so important; Then in high school, think dont want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already cant remember his appearance.童年时，觉得压岁钱和新衣服是过年必备，但是随着年龄的推进，会越来越发现，那些东西根本就可有可无；初中时，以为要有一场暗恋才意味着真正的成长，但三年过去后，自己心平气和的写同学录的时候，突然就发现是不是真正的成长了，好像并没有那么重要了；然后到了高中，觉得非要吐露出自己的心声才能为高中生涯里的懵懂情愫划上一个句点，但毕业晚会的时候最终还是被梗塞在了咽喉，后来再次站在他曾经挥汗如雨的球场，看着他投过篮球的球框时，突然间发现自己已经想不起他的容颜。Originally, this world, can produce a chemical reaction to an event, in addition to resolutely, have to do, and time.原来，这个世界上，对某个事件能产生化学反应的，除了非做不可的坚决，还有，时间。A persons time, your ideas are always special to clear. Want, want, line is clear, as if nothing could shake his. Also once seemed to be determined to do something, but more often is he backed out at last. Dislike his cowardice, finally found that there are a lot of love, there are a lot of miss, like shadow really have been doomed. Those who do, just green years oneself give oneself an arm injection, or is a self-righteous spiritual.一个人的时候，自己的想法总是特别地清晰。想要的，不想要的，界限明确，好像没有什么可以撼动自己。也曾经好像已经下定了决心去做某件事，但更多的时候是最后又打起了退堂鼓。嫌恶过自己的怯懦，最终却发现有很多缘分，有很多错过，好像冥冥之中真的已经注定。那些曾经所谓的非做不可，只是青葱年华里自己给自己注射的一支强心剂，或者说，是自以为是的精神寄托罢了。At the moment, the sky is dark, the air is fresh factor after just rained. Suddenly thought of blue plaid shirt; Those were broken into various shapes of stationery; From the corner at the beginning of deep friendship; Have declared the end of the encounter that havent start planning. Those years, those days of do, finally, like youth, will end in our life.此刻，天空是阴暗的，空气里有着刚下过雨之后的清新因子。突然想到那件蓝格子衬衫；那些被折成各种各样形状的信纸；那段从街角深巷伊始的友谊；还有那场还没有开始就宣告了终结的邂逅计划那些年那些天的非做不可，终于和青春一样，都将在我们的人生中谢幕。Baumgartner the disappointing news: Mission aborted. r plays an important role in this mission. Starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. It will climb higher than the tip of Mount Everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. We often close ourselves off when traumatic events happen in our lives; instead of letting the world soften us, we let it drive us deeper into ourselves. We try to deflect the hurt and pain by pretending it doesnt exist, but although we can try this all we want, in the end, we cant hide from ourselves. We need to learn to open our hearts to the potentials of life and let the world soften us.生活发生不幸时，我们常常会关上心门；世界不仅没能慰藉我们，反倒使我们更加消沉。我们假装一切仿佛都不曾发生，以此试图忘却伤痛，可就算隐藏得再好，最终也还是骗不了自己。既然如此，何不尝试打开心门，拥抱生活中的各种可能，让世界感化我们呢？Whenever we start to let our fears and seriousness get the best of us, we should take a step back and re-evaluate our behavior. The items listed below are six ways you can open your heart more fully and completely.当恐惧与焦虑来袭时，我们应该退后一步，重新反思自己的言行。下面六个方法有助于你更完满透彻地敞开心扉。Whenever a painful situation arises in your life, try to embrace it instead of running away or trying to mask the hurt. When the sadness strikes, take a deep breath and lean into it. When we run away from sadness thats unfolding in our lives, it gets stronger and more real. We take an emotion thats fleeting and make it a solid event, instead of something that passes through us.当生活中出现痛苦的事情时，别再逃跑或隐藏痛苦，试着拥抱它吧；当悲伤来袭时，试着深呼吸，然后直面它。如果我们一味逃避生活中的悲伤，悲伤只会变得更强烈更真实悲伤原本只是稍纵即逝的情绪，我们却固执地耿耿于怀By utilizing our breath we soften our experiences. If we dam them up, our lives will stagnate, but when we keep them flowing, we allow more newness and greater experiences to blossom.深呼吸能减缓我们的感受。屏住呼吸，生活停滞；呼出呼吸，更多新奇与经历又将拉开序幕。2. Embrace the uncomfortable We all know what that twinge of anxiety feels like. We know how fear feels in our bodies: the tension in our necks, the tightness in our stomachs, etc. We can practice leaning into these feelings of discomfort and let them show us where we need to go.我们都经历过焦灼的煎熬感，也都感受过恐惧造成的生理反应：脖子僵硬、胃酸翻腾。其实，我们有能力面对这些痛苦的感受，从中领悟到出路。The initial impulse is to run away to try and suppress these feelings by not acknowledging them. When we do this, we close ourselves off to the parts of our lives that we need to experience most. The next time you have this feeling of being truly uncomfortable, do yourself a favor and lean into the feeling. Act in spite of the fear.我们的第一反应总是逃避以为否认不安情绪的存在就能万事大吉，可这也恰好妨碍了我们经历最需要的生活体验。下次感到不安时，不管有多害怕，也请试着勇敢面对吧。3. Ask your heart what it wants倾听内心Were often confused at the next step to take, making pros and cons lists until our eyes bleed and our brains are sore. Instead of always taking this approach, what if we engaged a new part of ourselves that isnt usually involved in the decision making process?我们常对未来犹疑不定，反复考虑利弊直到身心俱疲。与其一味顾虑重重，不如从局外人的角度看待决策之事。Fro