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多个纳税期下企业所得税的筹划是将企业所得税多个相关的纳税期(以下简称多个纳税期)作为一个纳税期,以该纳税期获得最佳的所得税经济利益为目标,设计出企业所得税的税收筹划方案。一、成本、费用递延扣除的所得税筹划我国税法对于一些成本费用项目都有在结转以后年度扣除的规定。如对于广告费的列支,规定纳税人每一纳税年度发生的广告费支出,除特殊行业另有规定外,不超过销售(营业)收入2%的,可据实扣除;超过部分可无限期向以后纳税年度结转。针对该项规定,对于企业上年度的广告费超比例结转部分,在本年度利润较高的情况下,企业可以申请扣除;
The planning of enterprise income tax under multiple tax periods is to take multiple related tax periods of enterprise income tax (hereinafter referred to as multiple tax periods) as a tax period, and to obtain the best income tax economic benefits during the tax period as the goal, to design enterprise income tax Tax planning program. First, the cost, deferred tax deductions income tax planning China’s tax law for some costs and expenses are carried forward after the deduction of the provisions of the year. For example, for advertising expenditures, the provisions of the taxpayers in each tax year advertising expenses, unless otherwise specified in special industries, not more than 2% of sales (business) income, can be deductible; the excess can be indefinitely Carry forward to future tax year. In response to the provisions of the enterprise last year, excess part of the advertising costs carried forward part of the profits in the current year higher circumstances, companies can apply for deductions;