摘要：企业的收益分配是指企业所有者对企业利润实行再分配的过程，对其过程实施税务筹划，能有效减少企业的税负压力，有助于企业实现利润最大化的目标，也有助于企业的长远发展。本文以最新的法律法规为背景，结合税务筹划理论，对企业所得税的筹划方法与策略进行了探讨。文章以B公司为例，分析了其收益分配过程中企业所得税税负情况，结合相关法律与B公司实际，就如何通过税率筹划、扣除项目筹划和负债融资筹划减轻B公司企业所得税税负进行了探讨，提出了筹划方案。希望研究成果能对B公司财务战略决策提供有价值的参考意见，以助企业的持续、稳定、健康发展。34331
毕业论文关键词：税务筹划、收益分配、企业所得税
Tax planning in the process of enterprises income distribution
Abstract:Enterprise income distribution is a process of enterprises’ owners redistributing corporate profits, carrying out tax planning in its process, which can effectively reduce the tax’s burden and help companies achieve top profit, and also can help enterprises’ long-term development. In this paper, in the background of the latest laws and regulations, author combined with tax planning theory and technology, to develop reasonable and effective planning strategies. In this paper, the example is company B. Studying the tax in the distribution of income , and combining the actual situation of company and the relevant laws, author design a reasonable and feasible tax planning measures to B company from many ways,such as tax planning, debt financing and deduction plan. I hope that this study can effectively reduce the B corporate income tax’s expense,and improve its operating profitability; at the same time I also hope this study will be helpful to corporate strategy selection, to help sustainable development of enterprises.
Key words: tax planning, income distribution, corporate income tax
目 录
一、绪论 - 1 -
（一）研究背景 - 1 -
（二）研究意义 - 1 -
二、 企业收益分配过程中税务筹划原理分析 - 2 -
（一）企业收益分配过程中税务筹划的内涵 - 2 -
（二）企业在收益分配过程中税务筹划的动因分析 - 3 -
1.内在动因：“理性经济人”的假设和博弈论 - 3 -
2.外在动因：税法、税制的不完善性和税收政策的导向性 - 4 -
三、企业收益分配过程中税务筹划的策略和技术 - 5 -
（一）企业收益分配过程中税务筹划的策略 - 5 -
（二）企业收益分配过程中税务筹划的技术 - 6 -
1.税率筹划技术 - 6 -
2.税前扣除技术 - 6 -
3.延期纳税技术 - 7 -
4.负债融资技术 - 7 -
四、企业收益分配过程中税务筹划的案例分析 - 7 -
（一）B公司基本情况 - 7 -
1.具体业务资料 - 8 -
2.主要财务资料 - 8 -
（二）B企业实施企业所得税税务筹划必要性和可行性分析 - 10 -
1.必要性分析 - 10 -
2.可行性分析 - 11 -
(三)B公司在收益分配过程中税务筹划的方案 - 12 -
1.低税率筹划 - 12 -
2.扣除项目筹划 - 13 -
(1)固定资产折旧扣除法 - 13 -
(2)研发支出加计扣除 - 15 -
(3)公益性捐赠扣除 - 16 -
3. 负债融资筹划 - 17 - 企业收益分配过程中的税务筹划:http://www.751com.cn/kuaiji/lunwen_31802.html