随着我国传统的乘用车市场的饱和，汽车市场正处于激烈地竞争环境，价格竞争已 成为竞争主要手段。纳税筹划能够降低企业的税负，实现节税效益，成为企业降低成本， 增加利润，缓解资金压力的有效途径之一。而当前我国政府“减税降费”的力度不断加 强，税收作为调控经济的手段，对企业的影响越来越大。企业所得税作为我国最主要的 税种之一，也是政府出台税收优惠政策最多的税种。但由于其复杂性，要求企业必须具 备专业的税收知识，掌握一定的纳税筹划技巧，才能最大程度地享受政府税改政策带来 的红利。 本文主要采用定性与定量相结合的分析方法、案例研究法、比较研究法来研究企业 所得税纳税筹划的。首先，通过对汽车行业的分析，指出汽车行业内相关企业利润和资 金压力较大，亟需实施纳税筹划。其次，通过对企业所得税纳税筹划理论的梳理，得出 本次纳税筹划的理论依据。然后，通过对CKK公司纳税筹划现状的梳理和评估，发现其 当前税负偏高，纳税筹划基础很薄弱。结合公司实际情况，设计一套企业所得税纳税筹 划措施，包括会计政策的运用、收入折扣的处理方法、税收优惠政策的利用以及关联业 务转移等措施，实现一定的节税或延迟纳税效果。最后，为了保证纳税筹划效果的持久、 稳定，设计了相应地保障措施。 通过对企业所得税纳税筹划进行较系统地研究，本文主要得到如下结论：①纳税筹 划可实现节税或延迟纳税的目的，从而能够增加公司利润，提高资金使用效率。②纳税 筹划需要与企业实际相结合，制定一套适合自身发展的方案。③纳税筹划过程中，企业 要注重内外部的税务沟通，防范税务风险。④纳税筹划要融入企业日常财务管理活动， 才能实现节税效益最大化。 关键词：汽车零部件企业，企业所得税纳税筹划，节税，税后利润 II Abstract With the saturation of China's traditional passenger car market, the car market is in a fierce competitive environment, and price competition has become the main means of competition.Tax planning can reduce the tax burden of enterprises, achieve tax efficiency, and become one of the effective ways for enterprises to reduce costs, increase profits and relieve the pressure of capital. More importantly, the government of our country currently has been strengthening its efforts to "reduce taxes and fees". As a means of adjusting and controlling the economy, tax has a growing impact on enterprises. As one of the most important taxes in China, corporate income tax is also the tax with the most preferential policies issued by the government. But because of its complexity, enterprises must have professional tax knowledge, master certain tax planning skills, in order to maximize the benefits of government tax policy. This article mainly uses the qualitative and quantitative analysis method, case study method and comparative study method to study the enterprise income tax planning. First of all, through the analysis of the automobile industry, it points out that there is a great pressure on the profits and funds of the relevant enterprises in the automobile industry, so it is urgent to implement tax planning. Secondly, by combing the theory of enterprise income tax planning, the theoretical basis of this tax planning is obtained. Then, through the analysis and evaluation of ckk's current tax planning situation, it is found that its current tax burden is on the high side and the basis of tax planning is very weak. Combined with the actual situation of the company, a set of enterprise income tax planning measures is designed, including the use of accounting policies, the treatment of income discounts, the use of tax preferential policies and related business transfer measures, to achieve a certain tax saving or delayed tax effect. Finally, in order to ensure the lasting and stable effect of tax planning, the corresponding safeguard measures are designed. Through a systematic study of enterprise income tax planning, this paper mainly draws the following conclusions: ① tax planning can achieve the purpose of tax saving or tax delay, so as to increase the company's profits and improve the efficiency of capital use. ② Tax planning needs to be combined with the actual situation of the enterprise to develop a set of programs suitable for their own development. ③ In the process of tax planning, enterprises should pay attention to internal and external tax communication to prevent tax risks. ④ Tax planning should be integrated into the daily financial management activities of enterprises in order to maximize the tax efficiency. Key words: Auto parts enterprises, Enterprise income tax planning, Tax saving, After tax profit III 目录 第一章 绪论 .............................................................. 1 1.1选题背景 ...................................................................... 1 1.2选题目的和意义 ................................................................ 1 1.3国内外研究现状 ................................................................ 2 1.3.1国外研究现状.............................................................................................................................. 2 1.3.2国内研究现状.............................................................................................................................. 4 1.4研究内容、框架及方法 .......................................................... 6 1.4.1研究内容 ..................................................................................................................................... 6 1.4.2研究框架 ..................................................................................................................................... 7 1.4.3研究方法 ..................................................................................................................................... 7 第二章 企业所得税纳税筹划概念和理论基础 .................................. 9 2.1企业所得税纳税筹划概念 ........................................................ 9 2.1.1企业所得税纳税筹划的定义 ...................................................................................................... 9 2.1.2企业所得税纳税筹划的特点 ...................................................................................................... 9 2.1.3企业所得税纳税筹划与偷逃税的辨析 .................................................................................... 10 2.2企业所得税纳税筹划的理论依据 ................................................. 11 2.2.1有效纳税筹划理论 ..................................................................................................................... 11 2.2.2博弈理论 .................................................................................................................................... 11 2.2.3财务管理相关理论 .................................................................................................................... 12 2.3企业所得税纳税筹划的原则 ..................................................... 12 2.3.1合法性原则................................................................................................................................ 12 2.3.2时效性原则................................................................................................................................ 12 2.3.3资金的时间价值原则 ................................................................................................................ 12 2.3.4成本效益原则............................................................................................................................ 12 2.3.5整体性原则................................................................................................................................ 13 2.4企业所得税纳税筹划的方法 ..................................................... 13 2.4.1节税 ........................................................................................................................................... 13 2.4.2避税 ........................................................................................................................................... 14 2.4.3税负转嫁 ................................................................................................................................... 16 第三章 CKK公司概况和纳税筹划现状分析 .................................... 17 3.1 CKK公司