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毕业设计（论文）外文文献翻译文献、资料中文题目：企业所得税税收筹划研究文献、资料英文题目：文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期：2017.02.14StudyontheTaxPlanningofEnterpriseIncomeTaxHongcengCao&XiaohuiXuCollegeofEconomics,ShenyangUniversityShenyang110044,ChinaGuojieAoDepartmentofAccountingandFinancialAffairs,ShenyangUniversityShenyang110044,ChinaAbstractTheenterpriseincometaxoccupiesisveryimportantstatusinthetaxpayingofenterprise,andithaslargespaceoftaxplanning.Underthebackgroundthatthenewenterpriseincometaxlawwasissued,wediscussedtheproblemhowtousetaxplanningtoreducethetaxburdenofenterpriseandrealizethemaximizationofthetotalprofitfortheenterprise.Inthisarticle,westudiedthetaxfinancinginthestageofenterprisefinancingfromtheselectionoffinancingmodeandtheconfirmationoffinancingchannel,andputforwardthattheenterpriseshouldselecttheliabilityfinancingmodetothelargestextentinthecriticalriskrangeofequitystructure.Westudiedthetaxplanninginthestageofinvestmentofenterprisefromthreeaspectsincludingcorrectlyselectingtheinvestmentdirection,confirmingproperenterpriseorganizationformandselectingtaxsavinginvestmentsubject.Westudiedthetaxplanningfromtwoaspectssuchasincomeandchargededuction.Westudiedthetaxplanninginthedistributionstageofenterprisemanagementresultfromfirstutilizingtaxableincometocompensatetheloss,thelossrecoveringsequenceofdomesticinvestmentprofitreturnandtheprofitdistributionstrategyinthelowtaxregion.Foraboveaspects,weallputforwardourownnewtheoreticalopinions.Keywords:Enterpriseincometax,Taxplanning,TaxpreferenceComparingwiththeoldenterpriseincomelaw,thenewenterpriseincomelawchangedinmanyaspectssuchasthetaxpayer,thepre-taxdeduction,andthetaxpreference,whichputforwardnewtaskforthetaxplanningoftheenterpriseincometax.Underthebackgroundofnewenterpriseincometax,wewilldiscussthetaxplanninginthemainstagessuchastheenterprisefinancing,investment,managementanddistribution.1.TaxplanninginthestageofenterprisefinancingThetaxplanningoftheincometaxinthestageofenterprisefinancingmainlyincludesthecontentsaboutthefinancingmodeandthefinancingchannel.1.1TaxplanningoffinancingmodeThefinancingmodesofenterprisemainlyincludetheequityfinancingandliabilityfinancing,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.1.2TaxplanningofenterprisefinancingchannelThefinancingchannelsofenterprisemainlyincludebankloan,self-accumulationofenterprise,inter-enterpriselendinginteriorcollectionofenterprise,bondorstockissuanceandcommercialcredit.Underusualsituation,thesequenceofthetaxburdenfromheavytolightisself-accumulationofenterprise,bankloan,inter-enterpriselendingandinteriocollectionofenterprise.Theprincipleoftaxplanningoffinancingchannelisthatunderthepremisethattheequitystructureistoselectthechannelwithhigherprofitandlowerharminthecriticalriskrange,throughcomparingtheadvantagesanddisadvantagesofvariousfinancingchannels.2.TaxplanningintheinvestmentstageofenterpriseForthetaxplanningintheinvestmentstageofenterprise,wemainlyconsiderthreeaspects,i.e.theselectionofinvestmentdirection,theselectionofenterpriseorganizationformandtheselectionofinvestmentmode.2.1SelectingcorrectinvestmentdirectionThenewenterpriseincometaxestablishedthenewtaxpreferencewhichgaveprioritytotheindustrialpreferenceassistedbytheregionalpreference,givingattentiontothesocialadvancement.Investorsshouldselecttheinvestmenindustrytoreducethetaxburdenaccordingtotheregulationsaboutthenationalindustrialpoliciesandtaxpreferenceandresponsetheindustrialpolicyguidanceofthegovernment.First,becausetheindustrialselectpossessesstrategicmeaningsforthedevelopmenttrendoftheenterprise,sowhentheinvestorsmakethedecisionofindustrialinvestmenttheyshouldscientificallydemonstra