企業(yè)所得稅納稅籌劃-以皇氏集團(tuán)為例

企業(yè)所得稅納稅籌劃—以皇氏集團(tuán)為例摘要稅務(wù)籌劃來節(jié)省稅收開支是企業(yè)的一項(xiàng)基本權(quán)利，納稅籌劃是一種特殊的節(jié)稅方式，的納稅籌劃方案，從而實(shí)現(xiàn)企業(yè)節(jié)稅的目標(biāo)?；I劃中重點(diǎn)規(guī)劃的一方面。在后疫情時(shí)代，隨著我經(jīng)濟(jì)發(fā)展發(fā)展受阻，國家推出了一系列用戶保障企業(yè)利益的政策，這些政策在很大程度上能夠減輕企業(yè)的負(fù)擔(dān)，因此，合理利用政府的稅收政策對(duì)企業(yè)的發(fā)展具有重要的意義。本文以皇氏集團(tuán)作為研究的對(duì)象，先對(duì)稅務(wù)籌劃的內(nèi)涵及稅務(wù)籌劃的基本原則進(jìn)行闡述，結(jié)合國內(nèi)外現(xiàn)有的研究成果和皇氏集團(tuán)的實(shí)際情況對(duì)其財(cái)務(wù)狀況及稅負(fù)情況進(jìn)行分析，發(fā)現(xiàn)其企業(yè)在生產(chǎn)經(jīng)營中成本及稅負(fù)比較大，性地從收入項(xiàng)目、扣除項(xiàng)目、固定資產(chǎn)以及其他扣除項(xiàng)目的情況提出企業(yè)所得稅納稅籌劃方案并在此基礎(chǔ)上提出皇氏集團(tuán)稅收籌劃過程中需關(guān)注的問題，以期這些問題可以幫助企業(yè)更好地做好稅收籌劃工作，減少稅收負(fù)擔(dān)。關(guān)鍵詞：納稅籌劃，企業(yè)所得稅；皇氏集團(tuán) 第頁Taxplanningtosavetaxexpensesisabasicrightofenterprises.Taxplanningisaspecialtaxsavingmethod.Underthepremiseofcompliancewithlawsandregulations,throughplanningrelatedtax-relatedbusinessofenterprises,formulateareasonabletaxplanningplan,soastoachievecorporatetaxsavinggoals.Asoneofthemostimportanttypesoftaxesinmycountry'staxsystem,corporateincometaxisalsoanimportantaspectofcorporatetaxplanning.Inthepost-epidemicera,asChina'seconomicdevelopmentishindered,thestatehasintroducedaseriesofpoliciesforuserstoprotecttheinterestsofenterprises.Thesepoliciescanreducetheburdenofenterprisestoalargeextent.Therefore,therationaluseofgovernmenttaxpoliciescanaffectthedevelopmentofenterprises.ofgreatsignificance.ThisarticletakestheRoyalGroupastheresearchobject,firstexpoundstheconnotationoftaxplanningandthebasicprinciplesoftaxplanning,andanalyzesitsfinancialstatusandtaxburdenbasedontheexistingresearchresultsathomeandabroadandtheactualsituationoftheRoyalGroup,foundthatthecostandtaxburdenofitsenterpriseintheproductionandoperationarerelativelylarge,startingfromtheprinciplesandbasicmethodsoftaxplanning,putforwardacorporateincometaxtaxplanningplanbasedontheincomeitems,deductionitems,fixedassetsandotherdeductionitems.Onthisbasis,theproblemsthatneedtobepaidattentiontointhetaxplanningprocessoftheRoyalGroupareputforward,inthehopethattheseproblemscanhelpenterprisestodoabetterjoboftaxplanningandreducethetaxburden.Keywords:taxplanning,corporateincometax;RoyalGroup目錄TOC\o"1-3"\h\u企業(yè)所得稅納稅籌劃—以皇氏集團(tuán)為例 參考文獻(xiàn)[1]Medvedeva.KeyAspectsofTaxPlanningforSmallandMediumEnterprisesBulletinoftheSouthernInstituteofManagement,2016,1(3).[2]IdaFaridaAdiPrawira.CompanyRofitabilityandTaxPlanningSurveyofCompaniesinIndonesia)[J].JurnalRisetAkuntansidanKeangan,2017,5(2).[3]OdunayoMagretOlarewaju,JohnAyobamiboOlayiwola.CorporateTaxPlanningandFinancialPerformanceinNigerianNon-FinancialQuotedCompanies[J].AfricanDevelopmentReview,2019,31(2).[4]紀(jì)麗芳新形勢下中小企業(yè)納稅籌劃淺析一以寧夏紅寺堡區(qū)中小企業(yè)例[J],2016(34):48-51.[5]翟繼光.新稅法下企業(yè)納稅籌劃[M]第6版.北京:電子工業(yè)出版社,2019.5-20.[6]楊玉萍.試析生產(chǎn)制造型企業(yè)的全流程成本費(fèi)用管理模式[J].中國國際財(cái)經(jīng)(中英文),2018(04):188-189.[7]沈曉平.企業(yè)有效的[4]張文鶯.企業(yè)稅務(wù)籌劃的幾點(diǎn)思考[J].會(huì)計(jì)師，2019,000(010):37-38.[8]張妮.惠安公司上半年實(shí)現(xiàn)"雙過半"主營業(yè)務(wù)收入和利潤再創(chuàng)新高[J].中國軍轉(zhuǎn)民,2020(7):12-12.[9]趙世鴻.差異化戰(zhàn)略下公司盈利能力分析[J].財(cái)會(huì)通訊,2019(14):71-74.[10]張敦力,張今,江新峰.企業(yè)營運(yùn)資金管理問題研究—以格力電器為例[J].財(cái)會(huì)通訊,2018(08):67-71.[11]劉文綱,曹學(xué)義.付費(fèi)會(huì)員制能否成為國內(nèi)零售企業(yè)的一種盈利模式—基于供應(yīng)鏈控制力的分析[J].商業(yè)經(jīng)濟(jì)研究,2021(07):84-86.[12]魏昌駿.杜邦財(cái)務(wù)分析體系改進(jìn)及應(yīng)用—基于海爾集團(tuán)的案例[J].福建質(zhì)量管理,2020,000(009):13-14.[13]