浅析工业企业的企业所得税税收筹划—以美的集团为例

论文总字数：17029字

摘 要

近年来，我国经济快速发展，尤其是加入WTO后，随着经济全球化的步伐不断加快，我国的经济发展面临着更大的机遇和挑战，国际趋势的变化，我国企业进行税收筹划的需求越来越来迫切。相对于西方发达国家税收筹划在我国的发展尚未成熟，偏理论的研究比较多，但是在实务中的运用还比较少，大多是企业还没有意识到税收筹划的重要性。企业所得税有很大的筹划空间，也是企业进行税收筹划时的主要内容。

本文详细介绍了税收筹划的基本原则和常用方法，比较了中西方税收筹划的发展状况，分析了我国工业企业税收筹划方面存在的一些问题，并以美的集团为例，从公司的具体情况出发对其存在的问题提出相应的税收筹划建议。主要从固定资产的年限选择、费用支出等方面展开讨论，为企业的税收筹划设计方案。

从理论结合实际，更好的解释了企业进行纳税筹划的重要性。税收筹划在我国有很大的发展空间，也对企业的发展有着至关重要的作用，企业应当足够重视税收筹划的作用，熟悉国家的税收法律及有关优惠政策，并在实务中加以运用，帮助企业获取最大的经济效益。

关键字：企业所得税；税收筹划；经济效益

Industrial enterprise of enterprise income tax, midea group, for example

Abstract

In recent years, China"s rapid economic development, especially after the accession to the WTO, with the accelerating pace of economic globalization, the economic development of our country facing more opportunities and challenges, the international trend of changes, the enterprises of our country to tax planning needs more and more urgent. Compared with the western developed countries, tax planning in the development of our country is not yet mature, partial theory research more, but in practical use is still relatively small, most of the enterprise is not aware of the importance of tax planning. Enterprise income tax has great space planning, the main content is the enterprise tax planning.

Are introduced in detail in this paper the basic principles and common methods of tax planning, compared with the western development of tax planning, analyzes our country industrial enterprise tax planning has some problems, and the group of the United States, for example, from the specific circumstances of the company, starting on the existence of the problem put forward the corresponding tax planning advice. The discussion mainly from the fixed assets of the year, expenses, planning and design solutions for corporate tax.

From the combination of theory and practice, to better explain the importance of tax planning of enterprises. Tax planning in our country have very big development space, but also plays an important role in the development of the enterprise, the enterprise shall paid enough attention to the function of the tax planning, familiar with national tax laws and the relevant preferential policies, and in practice to be used, and help the enterprise to gain the maximum economic benefits.

Key words：Tax Planning; Co-operation; Economic performance

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1研究的背景 1

1.2研究的目的 1

1.3研究的思路 1

第二章 工业企业企业所得税的基本原理 2

2.1税收筹划的原则 2

2.1.1合法性原则 2

2.1.2效率原则 2

2.1.3事前筹划原则 2

2.2工业企业的税收筹划方法 3

2.2.1税率式税收筹划 3

2.2.2税额式税收筹划 3

2.2.3税基式税收筹划 4

第三章 以美的集团为例的工业企业的企业所得税纳税筹划环境分析 5

3.1 公司的基本情况 5

3.2工业企业的纳税筹划现状 5

第四章 美的集团的企业所得税纳税筹划的实际应用 7

4.1固定资产折旧年限选择的税收筹划 7

4.2大修理支出税收筹划 8

4.3研究开发费用的税收筹划 9

4.4销售收入的税收筹划 10

4.5费用支出的税收筹划 10

第五章 从工业企业出发分析税收筹划风险及管理建议 12

结 论 13

致 谢 14

参考文献（References） 15

剩余内容已隐藏，请支付后下载全文，论文总字数：17029字