税收筹划途径的探讨去呀所得税税收筹划的途径-管理学学士.doc

Abstract Tax planning is a foreign tax agency industry and an important part of the tax consulting industry. In recent years, more and more people pay attention on the tax planning. This is because as the market competition becomes more intense, the pressure on the survival and development is increasing, and encourage enterprises to constantly looking to reduce costs, the cost of the ways and means. The cost of tax expenditures as part of the enterprise, through tax planning, tax law in the country to the extent permitted and reasonable to reduce corporate tax burdens and increase enterprise operating profit, after all, and enhance their competitiveness and effective means. In my own opinion, in the practical applications, the business can be benefit from it if the tax planning can do better, full and good use of various national tax policy, and is reasonable and legitimate tax saving. Since 1 January 2008 onwards, the formal implementation of the new Enterprise Income Tax Law (hereinafter referred to as New Law) concern the new tax law changes tax benefits of a large scope and changes in the way, industry will replace the original offer become the dominant regional preferential concessions. In this paper, the tax incentives under the new tax law to interpret, and explore how companies for tax planning. This article is divided into three parts: The first part of a comprehensive description of tax planning, tax planning through the concept of meaning and interpretation of International Comparison, clear the importance of tax planning; second part of the tax planning process for the basic way methods and steps to progress further elaboration; the third part of the new Enterprise Income Tax Law, the impact of tax planning and strategies to carry out tax planning for enterprises to provide substantive guidance. Key words：Tax planning，the new tax law，tax incentives，corporate income tax 引 言 税收筹划并不是一个新生事物，在西方国家己有很长的历史，不仅被政府认可，而且在会计主体中应用十分普遍，甚至已成为一种谋生的职业。但在我国税收筹划却似“小荷才