论新形式下的企业所得税纳税筹划

企业所得税在企业纳税活动中占有重要的地位，且具有很大的税收筹划空间，本文从“两税合并”的政策背景入手，分析了新形式下的企业所得税纳税筹划的新思路与方法，并提出了筹划工作过程中应注意的问题和改进建议。     

新企业所得税影响下企业所得税纳税筹划

随着社会政治经济条件的变化,我国税收制度也不断进行调整,新企业所得税法的改革给企业纳税带来了新的环境。本文主要针对新的纳税制度进行解读,并提出了如何进行企业所得税纳税筹划,希望为企业纳税筹划提供一些借鉴。     

论中小企业的企业所得税纳税筹划

中小企业在我国的经济发展中起着重要作用,如何充分利用新税法的优势获得快速发展,已经成为国内很多中小企业关注的热点问题.本文就企业所得税纳税筹划进行探讨,希望对中小企业有所帮助.     

论中小企业的企业所得税纳税筹划

中小企业在我国的经济发展中起着重要作用,如阿充分利用新税法的优势获得快速发展,已经成为国内很多中小企业关注的热点问题。本文就企业所得税纳税筹划进行探讨,希望对中小企业有所帮助。     

企业所得税的纳税筹划探析

企业所得税是以企业应纳税所得额为征税对象的一种税。在当前全球经济普遍低迷,中国出口和内需遭受双重打击的大环境下,企业财税人员为了企业的生存和发展,应在法律许可的范围内合理进行包括所得税在内各税种的纳税筹划,尽可能地减轻企业的税费负担。     

浅谈企业所得税纳税筹划

合理、合法降低企业税收负担是提高企业竞争力的一个重要手段。企业纳税筹划贯穿于企业生产、经营等决策的全过程,其中企业所得税由于涉及的政策较多、内容及程序复杂,纳税筹划工作就显得尤为重要。近几年,随着集团化企业的不断发展,税收环境的日渐改善,企业的税务筹划也在不断发展。特别是《中华人民共和国企业所得税法》实施以后,在诸多方面规定的改变使企业所得税的筹划面临一些新的变化和挑战。     

企业所得税的纳税筹划

纳收筹划是指纳税人在法律许可的范围内,通过对经营、投资、理财等事项的精心谋划和安排,以充分利用税法所提供的优惠政策或可选择性条款,从而获得最大节税利益的一种理财行为。税收对每个企业来说都是一项很大的开支,它不仅涉及企业的利润,而且还和股东的利益有着密切的联系,在市场经济的背景下,企业受追求经济利益最大化原则的驱动,在最大程度上减轻本企业的税负负担,已成为当前企业所关心的头等大事之一。即在不违反税法的前提下,对自己的活动事先做出安排,以实现降低或免除税负的目的。     

企业所得税纳税筹划新解

企业所得税法的改革给内外资企业带来的影响是深远的。在进行纳税筹划方面,企业要根据新的税法适时的改变筹划方法和方案,为企业顺利地渡过改革过渡期并为企业长远的发展做好准备。     

企业所得税纳税筹划研究

纳税筹划是现代企业的一项重要理财活动,可以使企业通过对国家税收政策的充分利用来获取"节税"效益,既有利于企业提高经营管理水平,更有利于企业利益最大化。新的企业所得税法在纳税义务人、税率、收入和扣除的范围、税收优惠等方面都有较大变化,作为军工科研事业单位,如何适应新所得税法改革,在不违背税收法律法规的前提下,通过采用科学、合理的事前筹划工作,努力使单位税负实现降低或减免,是摆在军工企业财务人员面前一个亟待解决的问题。     

新企业所得税法下企业所得税纳税筹划的变化

新企业所得税法于2008年1月1日在我国内外资企业中正式实施.面对纳税筹划环境的变化,企业在进行所得税纳税筹划时应该关注哪些变化?本文基于财务管理的视角,通过对企业设立、筹资、投资、资金运营、利润分配的整个过程的分析,找出新企业所得税法下企业纳税筹划的变化及企业需要注意的地方.     

The direct incidence of corporate income tax on wages

A stylised model is provided to show how the direct effect of corporate income tax on wages can be identified in a bargaining framework using cross-company variation in tax liabilities, conditional on value added per employee. Using data on 55,082 companies located in nine European countries over the period 1996–2003, we estimate the long run elasticity of the wage bill with respect to taxation to be ?0.093. Evaluated at the mean, this implies that an exogenous rise of $1 in tax would reduce the wage bill by 49 cents. Only a weak evidence of a difference for multinational companies is found.     

Search costs and corporate income tax competition

If a small cost applies for learning the corporate tax rules in different countries, this can completely eliminate tax competition. This modified version of the Diamond paradox and can also explain the empirically observed tax cuts cum base broadening.     

Interindustry flows and the incidence of the corporate income tax

This paper examines the empirical importance of interindustry flows in the incidence of the corporate income tax. I find that the omission of interindustry flows from general equilibrium tax incidence models can lead to serious errors, given their actual magnitude.     

The corporate income tax in an open economy

The paper begins with a brief review of the distortion literature, stressing its relation to the general equilibrium consequences of the corporate income tax. The consequences for international trade of the distortions associated with the tax are then examined, and among other things it is found that trade could reduce welfare. Finally, the implications of trade for the incidence question are examined, and it is shown that whether labor or capital bears the burden of the tax depends entirely on whether the tax is imposed in the labor-intensive or the capital-intensive industry.     

新形势下做好大学生职业生涯规划的探讨与思考

大学生职业生涯规划是为帮助大学生进行职业生涯设计、确定人生目标、选择职业角色、寻求最佳发展途径的专门性、专业性辅导,其实质和核心是引导大学生通过自我认识,促进自我成长,最终达到自我实现的目标。     

绩效工资制度下高校教师个人所得税筹划探析

随着高校实行绩效工资制度,教师收入结构发生变化,收入总量也得到逐步提高,个人所得税税负在不断提高,因此,相应的税收筹划作用凸显。税收筹划是一项较为复杂系统的工程,找准切入点很关键。以绩效工资制度下高校教师的收入构成为切入点,结合最新的税法政策相关规定,提出筹划思路,具有现实可行性,能够达到较理想的筹划效果。     

浅谈如何加强对高收入者税款的征收

由于目前高收入阶层税收流失严重,导致贫富差距进一步加大,因此,需要完善税收法律及税制结构,从制度的设计上保障能加强对高收入者税款的征收;同时,要执行有效的税收征管措施实现对高收入者税款的征收。     

The impact of the corporate income tax: evidence from state organizational form data

By taxing the income of corporate firms at a different rate than non-corporate firms, taxes can play an important role in a firm's choice of organizational form. The sensitivity of the organizational form decision to tax rates provides a key indicator of the distortion created by the corporate income tax. This paper uses new cross-sectional data on organizational form choices across states compiled in the Census of Retail Trade to estimate this sensitivity. The results document a significant impact of the relative taxation of corporate to personal income on the share of real economic activity that is done by corporations and that the impact is many times larger than has been found in the previous empirical literature based on time-series data. The results show little impact, however, on the actual operations of firms such as their labor intensity, wages and the like. They do indicate that firms are able to exploit the progressivity of the corporate income tax system by dividing into numerous firms.     

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.