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所得税是税法里面的大税种,包括企业所得税和个人所得税。相比个人所得税,企业所得税的征收范围、税收影响、优惠政策都要重要很多,企业所得税在实务中的征收也稍显复杂,原因之一就是企业所得税的税收优惠较多,与会计准则的差异稍大。当然,有税收优惠就有税务筹划的空间,对于一个企业来说,充分了解所得税的税收优惠,并在经营管理中进行一定的政策运用,对于降低企业的税负和增强企业的市场竞争力是很有必要的。本文通过对我国企业所得税的税收优惠条例的解读,揭示出我国所得税政策的导向,并做一定的税务筹划分析,以达到增强企业的税务管理的作用。
Income tax is a large tax inside taxes, including corporate income tax and personal income tax. Compared with personal income tax, the scope of enterprise income tax collection, tax impact, preferential policies are important to many, corporate income tax collection in practice is also slightly complicated, one of the reasons is the corporate income tax tax benefits more, and accounting standards differences Slightly larger. Of course, tax incentives have tax planning space, for a business, fully understand the tax benefits of income tax, and in the management of a certain degree of policy application, to reduce the tax burden on enterprises and enhance the market competitiveness of enterprises is Very necessary. Through the interpretation of China’s enterprise income tax tax preferential regulations, this paper reveals the orientation of China’s income tax policy and does a certain tax planning analysis in order to enhance the role of tax management.