文档介绍：对企业所得税会计与税收筹划研究
重庆工商大学融智学院会计专业会计班
指导老师：
中文摘要：税收筹划是纳税人或扣缴义务人在既定的税制框架内，通过对纳税主 体(法人或自然人)的战略模式、经营活动、投资行为等理财涉税事项进行事先 规划和安排，已达到节税、递延纳税或降低纳税风险为目标的一系列谋划活动。 随着社会主义经济体制的不断完善和改革开放的进一步发展以及企业之间竞争 的日益激烈，企业对税收筹划更加注重和渴望，尤其是中国加入WTO之后，外资 企业的大量涌入，为了在税法规定的范围内充分利用税收政策来达到节约税收成 本的目的，实现企业价值最大化，增强市场竞争力，企业进行税收筹划的需求越 来越强烈。然而企业所得税的会计核算在企业活动中占重要地位，在我国税收体 系中的地位也越来越重要。由于企业所得税难以转嫁，相对而言税负重，而且税 负弹性大，可筹划空间大，如果税收筹划失当，那它将给企业带来不可估量的损 失。因此越来越多的企业开始注重企业所得税的税收筹划。
关键词：企业所得税税收筹划会计核算
Abstract:Tax planning is a withholding agent or the established system
frame work,Based on the subject of tax(the legal person or the natural person) strategic mode、business operations and investment behavior and financial matters related to the planning and arrangment beforehand,Has arrived in tax saving deferred tax or reduce the tax risk as the goal of a series of planning activities. Along with the socialist economy system reform and improve the development of further development and the increasingly fierce conpetition between enterprises,The enterprise to pay more attention to tax planning and longing,Especially after China's entry into the wto,A large number of foreign capital enterprise into,In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal,To realize the maximization of enterprise value and enhance market competitiveness,So enterprise tax planning needs more and more enterprise income tax accounting in enterprise activity, which occupies an important position and in our country the status of tax system is becoming more and more important..Due to the enterprise income tax to shift and the relatively heavy tax burden, And tax elasticity ,may be planning a large the tax planning misconduct,which will give enterprise to bring immeasurable more and more enterprises begin to pay attention to enterprise income tax planning.
Key Words:enterprise income tax tax planning accounting
引言：企业所得税是企业需要向国家征税机关缴纳的重要税种。企业所得税与所 得税