学位论文—-路桥工程公司所得税纳税筹划研究会计学本科.doc

本科毕业设计( 论文) 题目:明瑞路桥工程公司所得税纳税筹划研究院(系) 经济管理学院专业会计学班级 xxx 学生 xxx 学号指导老师 201 6年6月本科毕业设计( 论文) 题目:明瑞路桥工程公司所得税纳税筹划研究院(系) 经济管理学院专业会计学班级学生学号指导老师 201 6年6月 I 明瑞路桥工程公司所得税纳税筹划研究摘要随着世界经济一体化的进程不断加快, 企业之间的竞争也随之日趋激烈。因此, 越来越多的企业自觉地把建立健全和逐步完善成本约束机制作为企业管理的中心环节。作为企业成本的核心组成要素——税收, 在企业的发展中更是战友必不可少的地位,所以对税收进行合理的筹划就显得尤为重要。在现在这个市场经济下,我们强调依法纳税、治税,因此想要企业实现更好地发展,实现更大的利润, 就需要降低成本,对所得税进行合理的筹划。在我国,主要的税务种类是所得税,因此,它在统筹规划方面具有巨大的潜力, 对其进行统筹规划, 不仅能够提高公司的自身价值, 增加公司的直观收益, 还可以减少税收, 获得更多的流动资金, 减少现实运行的风险, 加强在应税产品和应税劳务中的价格竞争力, 从而使企业增加销售量和市场份额。企业所得税所涉及的范围和对象非常广泛, 其交纳数额的多少将直接影响到企业税后利润的大小。因此对于明瑞路桥工程公司来说,进行所得税纳税筹划更是必须的。关键词: 纳税筹划;企业所得税;实证研究 II Research of e Tax Planning about pany ABSTRACT With the process of world economic integration accelerate ceaselessly, petition among the enterprises is ing violent . Therefore, more and more enterprises to consciously establish and gradually improve the cost constraint mechanism of enterprise management as the central link. As the core elements of enterprise cost, taxation, in the development of enterprises is the indispensable status in arms, so it is very important to reasonable tax planning. Now in the market economy, we shall pay taxes according to law . If we want to achieve better development and achieve greater profits, we will need to reduce costs and reasonable e tax planning . In China, the most important tax is enterprise e tax, so if we perform the tax planning, it will not only increase the value of pany, but also bring the profit directly; minimizing the taxation, maximiz ing the liquid assets, reducing the risk of operation and increas ing petition of products' price in order to rise the sales volume and market share. Enterprise e tax scope and objects is very widely, which pay the amount will directly affect the enterprise profit after tax size. Therefore , e tax planning is imperative for pany . Key Words: Tax Planning ; Enterprise e Tax ; Empirical S tudy I 目录摘要.................................................................................................