UC知道急！！毕业论文摘要翻译
来源：百度知道 编辑：UC知道 时间：2024/06/20 07:55:30
《新形势下企业所得税税收筹划研究〉
[摘要]：企业所得税在企业纳税活动中占有重要的地位，且具有很大的税收筹划空间。新《企业所得税法》实施以后，企业所得税在我国税收体系中的地位越来越重要。由于新税法与旧税法存在着很大的差异，企业如何进行所得税筹划，是理论界和实务界关注的焦点。本文以新税法为基础，以现行的企业所得税制度为参照，对新税法实施以后对企业税收筹划的影响做了简要分析。其中，企业投资筹划着重于组织形式、投资区域和行业选择、投资方式选择等方面；筹资决策着重于资本结构和融资租赁等分析；经营筹划着重于存货计价方法的选择、折旧方法的分析；收益分配筹划着重于所得的合理分散和归属、亏损弥补政策等分析。并针对其中某些方面提出了应注意的问题及相应的改进措施，具有一定的实用价值和学术价值。
The new situation of the corporate income tax planning research
[abstract] : pay enterprise income tax in the activities of enterprises occupy an important position, and has big tax planning space. The new enterprise income tax law implementation, enterprise income tax in China is becoming more and more important in the tax system. The new tax law due to the old, there is a great difference how enterprise income tax planning, theory and practice is the focus of attention. Based on the new tax law as the basis, the enterprise income tax system of the new tax law for reference, the implementation of the tax planning enterprise after a brief analysis of influence. Among them, enterprises investment plan focuses on organizational form, investment and trade area, investment options, etc. Financing decision focuses on capital structure and financing lease analysis, Business plan focuses on inventory valuation method, the analysis method of depreciation, Income distribution plan focus