文档介绍：贵州大学本科毕业论文〔设计〕 第 I 页
本科毕业论文〔设计〕
论文〔设计〕题目： 浅议企业所得税的税收筹划
学 院： 管 理 学 院 ，着重分析了税收筹划的现实意义。第二章，首先分析了税收筹划的现状，为后文详细论述的展开作了逻辑上铺垫。
第三章，分析论述了我国现行的企业所得税税法，并从方法论的角度，总结了企业所得税税收筹划的三种根本方法：税率式筹划、税额式筹划和税基式筹划。
第四章是本文重点。由于税基式筹划涉及的内容多，情况复杂，而且针对企业所得税税收筹划成效显著，本章主要从涉及税基的多方面内容着手，展开针对企业所得税税收筹划的分析。
本文通过重点、详细论述会计核算中企业所得税税收筹划的方法，为纳税人进行具体的税收筹划操作提供了指南。通过对具体税收筹划实例的分析和讨论，加深对税收筹划理论的认识，并对纳税人开展税收筹划活动有现实的指导意义。
关键词：税收筹划 企业所得税 会计核算
ON THE CORPORATE INCOME TAX REVENUE PLAN
贵州大学本科毕业论文〔设计〕 第 VII 页
Abstract
Taxation planning is defined as an economic activity that taxpayers or their agents initiatively employ legal approaches based on knowledge of taxation, accounting, law and finance etc., to minimize taxation cost and maximize enterprise value. Although taxation planning has come into being for a long time in western developed market economies, it has only a decade history in China. Along with rapid development of the economy and fierce competition between enterprises, enterprises are placing more and more emphasis on taxation planning. Especially after China's entry into WTO, the in-burst of foreign companies and consulting firms entails immediate action in taxation planning for domestic enterprises.
Taxation planning of enterprise income tax is one of the main parts of taxation planning. As enterprise income tax can hardly be passed along and occupies a relatively large part in total taxes, and as it enjoys considerable room for planning for its big elasticity, more and more enterprises begin to plan their income taxes.
Chapter One expounds taxation planning and taxation planning of enterprise income tax from theoretical perspective, and mainly analyses the practical significance of taxation planning. The following chapter firstly demonstrates present status of taxation planning, and then it summarizes the mis-understanding in present taxation planning i