摘要：回想起来，我国企业经济的发展用一折三波都无法形容，只能用多灾多难。从改革前后经济的不断整顿、停止不前，一直不断地跌倒爬起，使我国经济地位得以复苏提高，在世界经济中也有了不可动摇的地位。为了使企业经济更好更稳的发展，国务院依据当时社会背景、市场需求制定了企业的相关政策，在一定程度上维护了国家自己的利益，也保障了企业经济的发展。本文简要的介绍了我国现行的所得税制度和优惠政策，并结合目前南通南开电力设备有限公司所得税实施优惠政策的现状对其进行深层次的探究分析，根据自己在校学习的专业知识结合在南通南开电力设备有限公司实习以来所遇到的问题，查阅资料针对这些问题提出自己的见解和相应对策。
（Abstract）(In retrospect, the development of China’s corporate economy cannot be described with one or three waves, and it can only be done with many disasters. Since the economy was constantly reformed and stopped before and after the reform, it has continued to fall and climb up, so that China’s economic status can be revived and improved. It has also become an unshakable position in the world economy. In order to make the enterprise economy develop better and more steadily, the State Council has formulated related policies of the enterprise based on the social background and market demand at that time, which has safeguarded the country’s own interests to some extent and also protected the development of the company’s economy. This article briefly introduces the current income tax system and preferential policies of Chinese enterprises, and conducts in-depth analysis and analysis on the current status of China's corporate income tax preferential policies, and integrates Nantong Nankai Power Equipment according to their own professional knowledge of on-campus learning. Since the internship of Co., Ltd., the problems encountered during the internship have provided insights and countermeasures against these issues..)
 
关键词：企业所得税  优惠政策  建议
（Keywords）:(Corporate Income Tax   Preferential Policy  Suggestions)

目  录

 

一、企业所得税的定义、改革历程及税收优惠 3

（一）企业所得税的定义 3

（二）企业所得税优惠政策的改革历程 3

二、南通南开电力设备有限公司所得税优惠政策实施的现状及存在的问题 4

（一）南通南开电力设备有限公司的概况 4

（二）南通南开电力设备有限公司所得税优惠政策现状 4

（三）南通南开电力设备有限公司所得税优惠政策实施存在的问题 4

1.税收优惠政策界限不清晰 4

2.企业申报资料不真实 5

3.税务机关与企业相互串通 5

4.财务人员对优惠政策认识不足 6

三、完善南通南开电力设备有限公司所得税优惠政策实施的措施 6

（一）明确税收优惠界限、合理避税 6

（二）外部监督和内部控制相结合 6

（三）加强对减免税企业财务人员业务培训 7

（四）对会计披露信息真实完整 7

结论 8

主要参考文献 9

致  谢 11