企业所得税税收筹划研究外文翻译文献Word文档格式.docx
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StudyontheTaxPlanningofEnterpriseIncomeTax
HongcengCao&
XiaohuiXu
CollegeofEconomics,ShenyangUniversity
Shenyang110044,China
GuojieAo
DepartmentofAccountingandFinancialAffairs,ShenyangUniversity
Abstract
Theenterpriseincometaxoccupiesisveryimportantstatusinthetaxpayingofenterprise,andithaslargespaceoftaxplanning.Underthebackgroundthatthenewenterpriseincometaxlawwasissued,wediscussedtheproblemhowtousetaxplanningtoreducethetaxburdenofenterpriseandrealizethemaximizationofthetotalprofitfortheenterprise.Inthisarticle,westudiedthetaxfinancinginthestageofenterprisefinancingfromtheselectionoffinancingmodeandtheconfirmationoffinancingchannel,andputforwardthattheenterpriseshouldselecttheliabilityfinancingmodetothelargestextentinthecriticalriskrangeofequitystructure.Westudiedthetaxplanninginthestageofinvestmentofenterprisefromthreeaspectsincludingcorrectlyselectingtheinvestmentdirection,confirmingproperenterpriseorganizationformandselectingtaxsavinginvestmentsubject.Westudiedthetaxplanningfromtwoaspectssuchasincomeandchargededuction.Westudiedthetaxplanninginthedistributionstageofenterprisemanagementresultfromfirstutilizingtaxableincometocompensatetheloss,thelossrecoveringsequenceofdomesticinvestmentprofitreturnandtheprofitdistributionstrategyinthelowtaxregion.Foraboveaspects,weallputforwardourownnewtheoreticalopinions.
Keywords:
Enterpriseincometax,Taxplanning,Taxpreference
Comparingwiththeoldenterpriseincomelaw,thenewenterpriseincomelawchangedinmanyaspectssuchasthetaxpayer,thepre-taxdeduction,andthetaxpreference,whichputforwardnewtaskforthetaxplanningoftheenterpriseincometax.Underthebackgroundofnewenterpriseincometax,wewilldiscussthetaxplanninginthemainstagessuchastheenterprisefinancing,investment,managementanddistribution.
1.Taxplanninginthestageofenterprisefinancing
Thetaxplanningoftheincometaxinthestageofenterprisefinancingmainlyincludesthecontentsaboutthefinancingmodeandthefinancingchannel.
1.1Taxplanningoffinancingmode
Thefinancingmodesofenterprisemainlyincludetheequityfinancingandliabilityfinancing,andtwodifferentfinancingmodeswillproducedifferenttaxresults.Generallyspeaking,underthefixedtaxratelevel,theliabilityfinancingcanproducetheinterestrigidcostwhichcanbereportedbeforetax.Whentheaccountprofitisadjustedasthetaxableincome,thetaxlawallowsthattheinterestexpenditureinducedbytheliabilitycanbedeductedbeforetaxinthesameinterestrateregulatedbytheBankinthesameperiod,whichequalsthatthestatefinanceassumesaquarterofinterestcostfrotheenterprise.Theequityfinancingistheflexiblecostofbonusstockwhichcanbereportedaftertax.Themodethattheenterpriseprovidesbonusstockanddividendtotheinvestorsisonlyoneitemofthedistractionofpost-taxprofit(netprofit),anditmustbedistributedaftertax.Thetaxsavingdifferencebetweentwofinancingmodesisveryobvious.Intheequitystructureofenterprise,theproportionoftheliabilityequityishigher,andthesavingeffectofthetaxcostismoresignificant.Sounderthepremisethattherateoforreturnoninvestmentishigherthantheliabilitycostrate,enhancingtheproportionofliabilityfinancingwillbringextraeconomicbenefitsfortheowneroftheenterprise,andfinallyincreasethevalueoftheenterprise.Butweshouldalsopayattentiontothatwillincreasethefinancialriskoftheenterprise,andexcessiveliabilitywilleveninducetheabnormalityoftheenterpriseequitystructure,andtheliabilitycrisiswillmakethefinancialstatusoftheenterprisefallintocollapse.Therefore,beforetheenterprisemakesthetaxplanningoffinancingmode,itmustensurethattheequitystructureisinthecriticalriskrange.
1.2Taxplanningofenterprisefinancingchannel
Thefinancingchannelsofenterprisemainlyincludebankloan,self-accumulationofenterprise,inter-enterpriselendinginteriorcollectionofenterprise,bondorstockissuanceandcommercialcredit.Underusualsituation,thesequenceofthetaxburdenfromheavytolightisself-accumulationofenterprise,bankloan,inter-enterpriselendingandinteriocollectionofenterprise.Theprincipleoftaxplanningoffinancingchannelisthatunderthepremisethattheequitystructureistoselectthechannelwithhigherprofitandlowerharminthecriticalriskrange,throughcomparingtheadvantagesanddisadvantagesofvariousfinancingchannels.
2.Taxplanningintheinvestmentstageofente