导　　师： 曹晓丽

学科专业： 1253

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 企业所得税税务筹划是纳税人在充分了解国家现行税收法规的前提下，为达到减轻税收负担和实现涉税零风险的目的，在合理合法的范围内，通过对自身的经济活动进行事先规划的行为。企业所得税是国家税务机关征收的一个主要税种，税负较重，企业应纳所得税额的多少，直接影响到公司净利润的多寡，和公司的切身利益休戚相关。本文立足于我国新企业所得税法，以DA发电公司的企业所得税税务筹划为主线，从税务筹划基础理论出发，通过研究当前我国企业所得税法的主要内容和政策要点，结合DA发电公司的实际情况总结出具体的税务筹划措施。 DA发电公司是一家从事火力发电生产的国有电力企业，地处新疆维吾尔自治区，主要收入来源于售电收入，其营业成本构成主要来自于燃煤支出，由于我国实行市场煤，计划电的政策，煤价近年来持续走高，导致电厂利润空间逐渐缩小，企业作为理性经济人，实现自身经营的最优化，合理减低成本非常必要，企业所得税作为公司运营成本的重要支出，税负较重，对其进行税务筹划是降低成本的有效措施。 本文采用理论与实际相结合的方法，首先介绍DA发电公司的基本情况，所得税缴纳情况，对DA发电公司的应纳税所得额，费用管理现状以及目前享受企业所得税税收优惠情况进行分析，找出企业所得税税务筹划中存在的问题，最后在遵循企业会计准则的基础上，根据中华人民共和国企业所得税实施条例和税法相关规定制定出合理合法的税务筹划措施，具体包括收入，费用以及税收优惠政策三方面的内容，同时提出了企业所得税税务筹划中的注意事项。本文能够为DA发电公司顺利实现涉税零风险和税后利润最大化的税务筹划目标提供帮助。 Tax planning of the corporate income tax taxpayers fully understand the premise of thecurrent national tax regulations, reduce the tax burden in order to achieve the purpose oftax-related zero risk, within the range of reasonable and legitimate by their own economicactivities advance planning behavior. The corporate income tax is one of the major types oftaxes levied by the national tax authorities, the tax burden is heavier, the number of corporatetaxable income, a direct impact on the amount of the net profit of the Company and the vitalinterests of solidarity. The paper is based on China's new Enterprise Income Tax Law, themain line to the the DA power to corporate income tax planning, tax planning basic theory,combined with the DA power generation company's actual summary of the main contents ofcurrent China's Enterprise Income Tax Law and policy points specific tax planning measures. DA Power Company is engaged in thermal power production of state-owned powercompanies, is located in the Xinjiang Uygur Autonomous Region, the main income comesfrom income from electricity sales of its operating costs mainly from coal-fired spending,China adopted a market for coal, electricity plans, policies, In recent years, the coal pricescontinued to rise, leading to plant profit margins gradually narrowing the enterprise as arational economic man, to realize their own business optimization, reasonable to reduce costsis necessary, the corporate income tax as important expenditure of the company's operatingcosts, the tax burden is heavier, its tax planning is an effective measure to reduce costs. In this paper, the method of combining theory with practice, first introduced the the DApower generation company, payment of income tax, on the the DA power generationcompany's taxable income, expense management status quo and enjoy the enterprise incometax preferential tax situation analysis, identify enterprise income tax tax planning issues, andfinally based on compliance with corporate accounting standards, according to

关 键 词： 发电公司 企业所得税 税务筹划

领　　域： [经济管理] [经济管理] [经济管理]