中文摘要
纳税筹划是指纳税人在不违反国家法律、法规的前提下，对企业的组织结构、生
产经营、财务管理等经济业务或行为的涉税事项预先进行规划和运筹，在企业价值最
大化的战略框架下实现企业税收负担的最优化处理。企业所得税是以生产、经营和其
他所得为课税对象所征收的税种，具有计算复杂、内容广泛等特点。作为企业缴纳的
最重要税种之一，对企业的利润有着举足轻重的影响。随着我国税制与国际惯例的接
轨，所得税体系将日益完善和丰富，在整个税制中的地位将逐渐提高，使得纳税筹划
变得日益重要。

本文在企业所得税纳税筹划概念研究的基础上，结合企业所得税纳税筹划的方
法，根据 W 公司的实例情况，对 W 公司企业所得税纳税筹划问题进行研究探讨,站
在纳税人的角度以具体企业的纳税筹划案例，具体说明了在企业日常经营过程中如何
进行合理的企业所得税纳税筹划。在纳税筹划过程中，要依据税收效应理论、税收调
控理论和有效纳税筹划理论，要遵循纳税筹划的守法性、事先筹划性、系统性和经济
原则。

通过纳税筹划，减轻企业在企业所得税的税负，降低企业的财务成本和筹资成本，
控制企业财务风险，从而对提高企业经济效益具有非常重要的意义。

关键词：企业所得税 纳税筹划 税收优惠
作 者：丁佳奇
指导教师：王则斌教授
ABSTRACT
Tax planning means taxpayers in the country extent permitted by law, through the
production, management, investment, accounting and organizational structure of the
economy, such as the tax-related matters pre-operational design and planning for the
programme of tax optimization in order to achieve to maximize profits after aseries of
activities. Corporate income tax on production, management and other taxable income of
the levy on the taxes, with the computational complexity, extensive features, enterprises
pay one of the most important taxes on the profits of enterprises have a decisive influence.
As China39;s taxation system is aligning with the international practice, the income tax
system is becoming more perfect and abundant.
The status of income tax system will gradually increase in the entire tax system,
making tax planning is becoming increasingly important.
This paper on China39;s enterprise income tax in the tax planning methods on the basis
of, in light of the new enterprise income tax law and Empirical Analysis, according to the
example of Company W, the corporate income tax W tax planning issues study, from the
perspective of taxpayers to specific enterprise Case of tax planning, specifying in the
process of establishment of enterprises in the investment decision-making process and use
of external financing for the process of accounting for income taxes reasonable tax
planning. In the tax planning process, based on revenue effect theory, control theory and
effective tax planning tax theory, it is necessary to follow the legitimacy of tax planning,
planning, balanced and objective principles. Through tax planning, to reduce enterprises in
the income tax, thereby reducing the financial risk, and to improve the economic efficiency
of enterprises is very important significance.
Keywords：Enterprise Income Tax Tax Planning Tax Preference
Written by:Ding Jia qi
Supervised by:Wang Ze bin