摘要:近几年来，随着中国社会经济的飞速发展，市场竞争的日益激烈，税收作为企业成本的一个重要组成部分，正扮演着越来越重要的角色，作为合法前提下的一种企业理财行为，税收筹划与企业的切身利益有着直接的联系，得到了越来越多企业的重视，而企业所得税在企业纳税活动中占据着最重要的地位，且具有较大的筹划空间。因此，如何通过所得税税收筹划来节约资金，增加企业的利润，使企业在激烈的竞争中立于不败之地，成为了整个社会研究的热门课题。
本文以企业所得税税收筹划基本理论为基础，以苏州盛诺机械有限公司为研究对象，分析了该企业的所得税税收筹划方法，从发现的问题出发，提出了解决该企业所得税税收筹划的优化措施。本文认为企业重要的还是要学会运用合理的所得税税收筹划方法，知道如何选择最佳所得税税收筹划方法以及如何利用这些方法来降低企业的成本，增加企业利润，提高企业的竞争能力。
关键词 企业所得税；税收筹划；方法；收益
Abstract:In recent years, with the rapid development of Chinese economy and the increasing fierce market competition, taxation is playing a more and more important role as a major part of enterprise’s cost. It is a behavior of corporation’s financial management under the permission of legal.Tax planning has a direct link with the immediate interests of enterprise,so the handlers are paying more and more attention on it.The enterprise income tax plays the most important role in the activity of the enterprise taxation with a large space of planning. Therefore, how to use tax planning to save money and increase the profits of enterprises, make them stable and invincible in the fierce competition is becoming a hot topic in the social studies.
This thesis is based on the enterprise income tax planning theory.We take Suzhou Shengnuo machinery limited company as the research object, by analyzing the methods of this enterprise’s income tax planning,.Our goal is to find problems, and put forward some useful measures about the enterprise’s tax planning. We think that it is important for enterprise to learn how to use reasonable income tax planning methods, know how to choose the optimal methods and how to use these methods to reduce costs and increase profits, improve the enterprise’s competitiveness.
Keywords Enterprise income tax Tax planning Methods Profit
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