论企业所得税纳税筹划的实务研究

加强纳税筹划是加强企业财务管理的重要内容,企业所得税是企业的一大税种,其纳税筹划的意义更为重大.当前纳税筹划存在着误区,本文从所得税纳税时间入手,通过相关案例探讨了安排纳税时间在企业所得税纳税筹划中的实际问题.     

企业所得税纳税筹划

纳税不管其对维护企业的共同社会利益的理论意义,也不管税制本身制定得如何公正、公平与合理,对每个企业而言,纳税毕竟造成了其既得利益的直接减少,因此企业需要进行纳税筹划来减轻其税收负担。纳税筹划是指在国家税收法规、政策允许的范围内,通过对经营、投资、理财活动进行的前期筹划,尽可能地减轻税收负担,以获取税收利益。因此,纳税筹划就是在充分利用国家和地方税收优惠的基础上,在选择最优的纳税方案,以达到整体税后利润最大化。     

浅析企业所得税纳税筹划

在市场经济以及依法治税的要求下，纳税筹划的概念越来越为大多数人所熟悉，做好纳税筹划工作对企业的经营有着至关重要的作用。本文介绍了纳税筹划的含义、方法以及我国纳税筹划的现状和发展前景。     

企业所得税纳税筹划探讨

企业所得税是我国的主要税种之一,对其进行纳税筹划具有重要意义。文章通过研究分析企业所得税纳税筹划的原因及必要性,有针对性地提出了进行企业所得税纳税筹划的具体方法和建议,供大家探讨和研究。     

浅谈企业所得税纳税筹划

企业所得税作为企业的主要税种之一，如何对其进行合理的纳税筹划，减轻企业的税收负担，实现企业价值的最大化，对企业来说具有重大意义。     

企业所得税纳税筹划初探

文章通过分析当前企业所得税纳税筹划中存在的相关现状,探讨企业所得税的纳税筹划方法,以期达到合理避税,减轻企业税负,增强市场竞争力,实现企业经济利益最大化,促进企业长期健康、稳步发展的目的。     

企业所得税纳税筹划会计核算探索

近几年,我国经济得到了极大的发展,市场经济建设也越来越完善。这就对企业提出了更高的要求。企业在经营过程中必须要缴纳企业所得税,这直接关系着企业和国家的双重利益,所以必须要对这个问题起到足够的重视,要进行科学的筹划。     

关于企业所得税的纳税筹划

随着中国税收制度的逐渐发展和完善,中国税收制度和国际税制的接轨,税收制度的国际化将使企业的纳税越来越规范。对企业来讲,发展的必然趋势是纳税筹划将成为降低企业税负,提高企业盈利能力的一种重要方式,可应用于企业的各项筹资、投资及生产经营活动中。但如果统筹方法不对路,纳税筹划既有失败风险,也有违法风险。     

国有企业所得税纳税筹划探讨

近几年随着国民经济发展趋势的不同,企业所得税也进行了几次重大改革,文章通过对企业所得税纳税筹划的阐述,分析了企业在法律、法规允许的条件下如何合理、合法地做好税务筹划特别是做好企业所得税的税务筹划对企业特别是国有企业经济效益的提高、经济运行方式的改变、国有企业资本的保值增值和增加企业净现金流都具有十分重大的意义。     

浅析企业所得税税前扣除纳税筹划

利用允许扣除项目是企业进行纳税筹划的重要手段,扣除项目纳税筹划能够使企业通过合法的节税获得最大利益。本文主要从亏损结转、固定资产折旧、存货成本计价、业务招待费、捐赠支出、利息费用等方面入手,结合具体案例,研究企业如何通过合理地筹划来增加其税前扣除金额,进而达到节税的目的。     

个人所得税纳税筹划的相关问题研究

纳税筹划是指在纳税行为发生之前,在不违反相关法律、法规的前提下,对涉税事务进行事先策划,达到少缴税和递延缴税的目的。随着经济的发展,个人所得税的纳税筹划也越来越多的受到人们的重视。本文从纳税人、计税依据、税率、优惠政策入手,探讨个人所得税纳税筹划的各种技巧。     

Reforming the Corporate Income Tax: The Case for a Hybrid Cash-flow Tax

Summary This paper argues for the adoption of a hybrid cash-flow tax on corporations that, on the one hand, taxes only corporate rents as they accrue, and, on the other hand, treats real and financial transactions neutrally. It is, therefore, a superior tax compared to the conventional corporate income tax – on both economic and administrative grounds. Its design also addresses the usual concerns associated with cash-flow taxation. The base of this hybrid cash-flow tax is the aggregate net cash inflow of combined real and financial transactions excluding capital expenditures, for which conventional depreciation allowances are retained with interest as compensation for the opportunity cost of equity capital. Furthermore, it is argued that it should be implemented on a destination basis that would render transfer pricing and thin capitalization moot. This paper is a revised version of an IMF working paper (WP/06/117) previously circulated under the title “A Superior Hybrid Cash-Flow Tax on Corporations.” The views expressed herein are those of the author; they do not necessarily reflect IMF policy and should not be reported as representing the views of the IMF. Helpful comments from Richard Bird, Isaias Coelho, John Isaac, Michael Keen, Russell Krelove, Alan Macnaughton, Peter Mullins, and two anonymous referees are gratefully acknowledged. Discussions with John Isaac have been particularly valuable. The usual disclaimer applies.     

新企业所得税法六大税收筹划策略

随着2008年1月1日新企业所得税法的实施,企业所得税的税收筹划策略将会发生很大的变化。本文就新企业所得税法提出了六大税收筹划策略,即企业组织形式的筹划、总分支机构的筹划、计税依据的筹划、税率的筹划、税收优惠的筹划和关联交易的筹划。     

Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries

The dual income tax combines a progressive tax on labor income and a lower flat tax on income from capital. Unlike flat tax systems, a dual income tax provides developing countries greater flexibility in addressing tax competition while retaining progressivity. Countries could use the move to a dual income tax system not just as an opportunity to rationalize the taxation of income from business operations and investment but also as a vehicle for broader reform of their tax systems.     

无形资产摊销中的所得税筹划

从所得税入手,无形资产摊销出发,考虑纳税筹划的基本方法和企业所处法律,经济环境,进行税收筹划分析。无形资产在企业资产中占有的比重较大,从而无形资产摊销对应纳所得税额有重大的影响。实际中,可巧用摊销年限和选择适宜摊销方法,从而实现免除、减少或递延纳税义务,获取资金时间价值、实现涉税零风险等目标。     

工资、薪金所得的税收筹划探析

为有效地增加员工收入,增加支付工资的有效性,企业可以依据我国个人所得税对于工资、薪金所得的税收规定,通过合理安排工资与奖金、降低计税依据以及与劳务报酬进行有效转化等方法对员工的工资薪金进行税收筹划。在税收筹划的过程中,应充分考虑员工对工资薪金的需求和期望等相关因素。     

新《企业所得税法》和谐理念的解读

十届全国人大五次会议审议通过的《中华人民共和国企业所得税法》将于2008年1月1日起施行,这是我国税收制度的一项重大改革。本文结合新税法的相关条款,具体分析并解读新税法中的和谐理念以对我国社会主义市场经济结构进行调整和规范。     

How Sensitive is FDI to Differences in Corporate Income Taxation within the EU?

Differences between corporate taxation of EU member states drive a wedge between after-tax and pre-tax productivity. This implies that productivity could be increased by reallocating capital from low-tax to high-tax member states. Moreover, the integration of the EU capital market may trigger tax competition among member states. The responsiveness of investors to taxation is crucial for the importance of both the misallocation of capital and the extent of tax competition. In this paper we measure this responsiveness by examining the relation between FDI positions and effective corporate income tax rates. Our estimates show that investors from one EU member state increase their FDI position in another EU member state by approximately four percent if the latter decreases its effective corporate income tax rate by one percentage point relative to the European mean.