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| 河南黄河旋风企业所得税纳税筹划分析 摘要：随着当前我国社会主义市场经济的发展制度的不断健全和完善，企业之间的各类竞争相对较以往多了。对于一般高新技术企业的管理，他们更加关注的是产品的研发。作为近年来中国政府支持的一个重点对象，为了鼓励和支持高新技术产品和企业发展，国家制定了一些相关的税收和优惠政策。企业所得税纳税筹划对于业务发展至关重要。本文以专门生产人造金刚石和金刚石制品的河南黄河旋风股份有限公司作为代表，在我国企业所得税的征税范围广的情况下通过对收入，研发费用，固定资产和存货的税收优惠，正当有效地提出分析和筹划解决方案。本文首先总结了国内外的研究现状，然后讲解了相关的纳税筹划制度，企业所得税以及黄河旋风公司等方面相关理论。在这一铺垫下通过分析河南黄河旋风股份有限公司企业所得税的影响因素等来进行了分析。探索案例公司企业所得税纳税筹划的差距并提出相对应建议。 关键词：高新技术企业;税收筹划;企业所得税 ABSTRACT：With the continuous improvement of my country's market economy development system, various competitions among enterprises have become more intense than ever. For the management of general high-tech enterprises, they pay more attention to product research and development. As a key target supported by the Chinese government in recent years, in order to encourage the development of high-tech enterprises, the state has formulated some preferential tax policies. Corporate income tax planning is essential to business development. This article takes Henan Huanghe Cyclone Co., Ltd., which produces synthetic diamonds and diamond products, as an example. In the case of a wide range of corporate income tax levying, it is legitimate and effective to analyze income, research and development expenses, fixed assets and inventory tax preferences. Plan the plan. This article first introduces the current research status at home and abroad, and secondly describes tax planning, corporate income tax and related theories of the Yellow River Tornado Company. Under the precondition of this, the factors affecting the corporate income tax of Henan Yellow River Cyclone Co., Ltd. are analyzed. Explore the gaps in corporate income tax tax planning of case companies and put forward corresponding suggestions. Keywords: High-tech Enterprises;Tax planning;Income Tax 目 录 一、绪论1 （一）选题背景与意义1 （二）文献综述1 1.国外文献综述1 2.国内文献综述2 3.国内外文献述评3 二、纳税筹划的相关理论基础3 （一）纳税筹划的含义3 （二）纳税筹划可选择的方法4 三、企业所得税筹划方案设计4 （一）河南黄河旋风公司基本情况4 1.河南黄河旋风公司概况4 2.河南黄河旋风公司财务状况5 （二）河南黄河旋风企业所得税筹划方案设计5 1.收款方式的纳税筹划5 2.研发费用的纳税筹划7 3.固定资产计提折旧的纳税筹划7 4.存货计价方式选择的纳税筹划10 四、企业所得税纳税筹划应注意的问题11 （一）与税务机关加强沟通协调11 （二）提升纳税筹划人员的专业性12 1.提升高层领导的专业性12 2.提升员工的专业性12 （三）保证纳税筹划方案的灵活性13 1.政策的变化13 2.信息的收集13 （四）注重筹划方案的综合性13 结论14 参考文献15 致 谢16 |
