企业所得税纳税筹划.pdf

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1、out city creout city created,and care masses life,focus wated,and care masses life,focus w ork,in-deork,in-depth ipth investigation,more out boutique masterpienvestigation,more out boutique masterpie ce,makes wece,makes we of research results mof research results m ore to into lore to into led of de

2、ed of decisicision vion vision,more to insion,more to in national some has effect of nenational some has effect of ne wspaper Shang publiwspaper Shang publi sheshed,for advance wd,for advance w ork,and publiork,and publi city chacity changdengde play due of role.play due of role.Third,informatiThird

3、,informati on submitted toon submitted to be pragmatic.Quick abe pragmatic.Quick a nd timely.The and timely.The a ncincients saients said:for the time system;statement bad:for the time system;statement ba ck for the time beick for the time bei ng,nothing,nothing.Therefore,theng.Therefore,the submisu

4、bmission of information to do four,that is,find thession of information to do four,that is,find theproblproblem faster,editorialem faster,editorial writing,send and read faster apprwriting,send and read faster appr oval and feedbackoval and feedback to implement quicklto implement quickl y.To be try

5、.To be true and accurate.True maiue and accurate.True mai nly reflect the fullnly reflect the full pictpicture of events,ure of events,one ione is one,two,ts one,two,t his is the life of the information.Accurahis is the life of the information.Accura cy is primarilycy is primarily qualitative aquali

6、tative a nd quantitative questind quantitative questi ons,quantitative objectiveons,quantitative objective of publicQualitative logic.Tof publicQualitative logic.T o o be reliabe reliable and useful.We submit informable and useful.We submit informa tion to have ation to have access toccess to decide

7、cision-makision-maki ng,to guing,to guide ade and prnd promote the womote the work and solve practiork and solve practi cal prcal problems.Mixed cum.oblems.Mixed cum.On theOn the negative information and emergency information,rapinegative information and emergency information,rapid escald escalation

8、 iation in strict an strict accordaccordance witnce with theh the proceproceduredures,firm,newspapes,firm,newspape r,newspapers,never late,fail to rer,newspapers,never late,fail to re port,false clport,false claim andaim and skimming.Inveskimming.Inve stee 2.supervistee 2.supervi sion and insision a

9、nd insi st on,around ast on,around a ndnd protectiprotecting their ing their interests to touch the trutnterests to touch the trut h,seekh,seek practical repractical results.Asults.Adhere to pedhere to peoplople-orientee-oriente d,the most important thing is to realid,the most important thing is to

10、reali ze,safeguarze,safeguard and develd and develop top the fundamental interehe fundamental intere sts of thests of the overwheoverwhelming majority of thelming majority of the people.people.We carry out inspeWe carry out inspe ction,so mction,so m ust go deust go deep among the masses,goep among

11、the masses,go deedeep into tp into the realities,alwayhe realities,alway s pay attention to thes pay attention to the pepeoples livoples livelihood,to grasp telihood,to grasp t he publihe public sec sentiment,and earnestly safeguarntiment,and earnestly safeguar d the benefit,addressid the benefit,ad

12、dressi ng the masses are mostng the masses are most concerconcerned aned about and reflecting the strongebout and reflecting the stronge st issues,efforts to solve thest issues,efforts to solve the problproblem of deciem of decisions implsions implemented aemented andnd not implemenot implemented.nt

13、ed.One iOne is to stick tos to stick to principleprinciples.Right ofs.Right of inspe inspection is one of the mction is one of the m ost importaost important pownt powers of theers of the Office,shoulOffice,should not onlyd not only dare to use,but also with caution.Sodare to use,but also with cauti

14、on.So-called-calleddared todared to use,is tuse,is to hold a numbero hold a number of important issues,bold superviof important issues,bold supervi sion over supervision over supervi sion,track inspesion,track inspe ction,prction,problemoblems are not solveds are not solved dodo not panot pass,thess

15、,the blame doesblame does not holdnot hold did not miss,did not miss,dissatidissatisfaction of the massesfaction of the masse s dis did not miss,the real rigd not miss,the real rig ht of supervisiht of supervisi on aon authorituthority,with ty,with the behe benefits.Calnefits.Call with cal with caut

16、ion,is superviution,is supervi sing departmentssing departments shoulshould strengthen the consciousness of ad strengthen the consciousness of a uthoriuthorized strized strictly accordictly according to prng to proceocedure,dure,preventipreventing the superving the supervi sion and excessivsion and

17、excessiv e to prevee to prevent addint adding burdeng burden to grassn to grass-root-roots.To this es.To this end,tnd,the supervisionhe supervision DepartmeDepartment of the Party Committee of supervision must be under city and County party Commnt of the Party Committee of supervision must be under

18、city and County party Committee Secretary-General(Office).Seittee Secretary-General(Office).Se cond,wecond,we shoulshould focus on.Is the Goverd focus on.Is the Gover nor,those related tnor,those related t o the globalEvent,o the globalEvent,Governor theGovernor the protracteprotracted difficult,d d

19、ifficult,strong Governor during emergency urgestrong Governor during emergency urge nt.Notnt.Not having spehaving special decial departments ipartments in charge of the Gen charge of the Ge neral Govneral Governor,under ternor,under the normal procehe normal proceduredure cancan do good tdo good thi

20、ngshings not Governor,not Governor,not autnot authorizehorized by County leaderd by County leader s,not ts,not the Govhe Governor.Thirernor.Third is to solved is to solvethe problem.The purthe problem.The pur pose of supervipose of supervi sion,to resolve the prsion,to resolve the pr oblem.oblem.o a

21、o adherdhere to and further impre to and further impr ove theove the第六章 企业所得税纳税筹划一、筹划一:企业组织形式的纳税筹划（一）政策依据1、企业所得税是否合并缴纳2、子公司与分公司的差异设立的难易程度公司间亏损是否能冲抵纳税筹划难易程度 承受的经营风险（二)筹划思路：（三)筹划案例某公司每年预计应纳税所得额为 1000 万元，准备设立一分支机构，预计分支机构从 2010 年度至 2013 年度的应纳税所得额分别为:-100 万元、-50 万元、100万元和 200 万元.方案 1:设立全资子公司方案 2：设立分公司.思考

22、：案例：某公司 2011 年准备在北京、上海和深圳设立三个分支机构，北京的分支机构预计在未来三年的收益分别为 10 万元、20 万元和 30 万元，上海 的分支机构预计在未来三年的收益分别为100 万元、-40 万元和 140 万元，深圳的分支机构预计在未来三年的收益分别为 50 万元、80 万元和 100 万元。该分支机构应当采取分公司形式还是子公司二:筹划二：规范母子公司之间的收支行为减轻总体税负筹划原理：（一）“费用下放”的节税方案1、母公司高管在子公司兼职2将在子公司兼职的母公司高管的部分费用“下放”给子公司,让子公司提取董事会费，据实列支在子公司兼职的母公司高管的相关费用。3、将部分

23、办公人员“下放给子公司，其相关费用也随之“下放”，在子公司的税前据实列支。（二)“向下收费”的节税方案1、母公司向子公司按市场价格收取办公用房租金。2、母公司向子公司据实分摊电话费、物业费以及水电费用等各项期间费用。3、母公司对子公司要实行有偿服务,进行市场化运作，比如在担保等方面按市场价格收取一些费用，加大子公司的税前扣除,以便减轻总体税负。4、母公司对其他盈利的子公司或参股公司,也应进行市场化操作，该收费的一定要收费，若母公司扭亏为盈，即可最大化地减轻企业所得税的总体税负。四、广告宣传费节税筹划（一）政策依据1、企业所得税法实施条例第四十四条规定，企业发生的符合条件的广告费和业务宣传费支出

24、，除国务院财政、税务主管部门另有规定外，不超过当年销售(营业）收入 15的部分，准予扣除；2、超过部分，准予在以后纳税年度结转扣除。3、烟草企业的烟草广告费和业务宣传费支出，一律不得在计算应纳税所得额时扣除。（二）筹划原理及案例feelings survefeelings survey,by ly,by lookiooking upng up publicpublic sentimentsentiments to finds to find problproblems.Prems.Problemoblems will increase itss will increase its spespe

25、cial supervicial supervision,set up accounts,holsion,set up accounts,hol d on to it.We shouldd on to it.We should conscienticonscientiously imously implement the leadiplement the leadi ng contracting matters,secured,had an ang contracting matters,secured,had an a nswnswer to everythier to everythi n

26、g,theng,then settles rate of 100%.Have an imn settles rate of 100%.Have an im pact on some of the outstapact on some of the outsta ndinding issues,ng issues,supervisisupervision departments aon departments a ndnd nformationnformation comcomponents togetponents together,her,play the supervisory rplay

27、 the supervisory r ole of theole of the news medinews media to proma to promote problem solving.Investee 3.iote problem solving.Investee 3.i nsistnsist on a daily run,around ton a daily run,around t he prahe practicectice of truth catching efficieof truth catching efficie ncy,focus specification.To

28、give full play to the party Office aroundncy,focus specification.To give full play to the party Office aroundconnecticonnecti ng,coorng,coordinatidinating internal ang internal and externd external features,contanal features,conta ct,rally at all levels,to motivate every act,rally at all levels,to m

29、otivate every a spespect,adhere to thct,adhere to th e truth,stree truth,strengthengthening staning standarndardizedized management to ad management to a chichieve cohereeve coherent,efficient and effective functioning of thent,efficient and effective functioning of thedaily wdaily work of the Party

30、 Committee.Is prork of the Party Committee.Is pr oceocessing messages shouldssing messages should strive to streamline,strive to streamline,standardize astandardize andnd qualitquality.y.Streamlining is to contrStreamlining is to contr ol theol the numbernumber ofofmessages,compress messagemessages,

31、compress message s,reducings,reducing procedures,imprprocedures,impr ove messageove message handling efficiehandling efficie ncy.Specificatincy.Specificati ons,is to strions,is to stri ctly enforce tctly enforce t he bahe ban issuedn issued by the Communiby the Communi st party autst party aut horit

32、ies ihorities in document han document ha ndling regulatindling regulati ons and provions and provi ncial ancial and mnd muniunicipal regcipal regulations,ulations,conscieconscientiously strengtntiously strengt hen ahen and imprnd improve communications management to eove communications management t

33、o e nsurnsure that party documentse that party documents orderlorderly.Highy.High qualquality,is to imity,is to im prove theprove the qualityquality of message prof message pr ocessing,it iocessing,it is nes necessary tcessary to accurately implemeo accurately impleme nting the inting the intentinte

34、ntion of theon of the Party Committee,clParty Committee,cl earance,good communiearance,good communi cations,cations,polipolicy program clcy program closeosed,ensurid,ensuring that there ing that there i s no errs no error.Second meeting scheor.Second meeting sche dulduled to eed to ensure thornsure

35、thorougough,safe and efficient.Any arrah,safe and efficient.Any arra ngements for the meetings angements for the meetings a nd evend events,carefnts,carefully arranged,itemully arranged,item-by-item interface impleme-by-item interface impleme nted,sure.To vigorously streamlinted,sure.To vigorously s

36、treamli ne meetingne meetings,activities,activities,nums,number of pressure reber of pressure re duction,scalduction,scale to ensure that leadership emergee to ensure that leadership emerge d from the General Confered from the General Confere nce ance and end entertainment servicentertainment servic

37、e s,focus on big this,focus on big thi ngs,matters.Tngs,matters.T hird,rehird,receptiception serviceson servicesshould lay stress on humashould lay stress on huma ne,personal,cultural ane,personal,cultural a ndnd human.Receptihuman.Recepti on aon and wnd work direork directly with people,reception s

38、ervictly with people,reception servi cesces directly affecting the Office of party Committee The image of the regidirectly affecting the Office of party Committee The image of the region.At the same time strengthenion.At the same time strengtheni ng the constrng the constructiuction of lion of libra

39、ry,imprbrary,improve the reove the recepticeptionon conditions,morconditions,mor e human-orie human-oriented,ented,personal,personal,cultcultural work intural work into the reo the receptiception,a little moreon,a little more humahuman neen needs,a little moreds,a little more humahuman care moren ca

40、re more humane atmosphere,ahumane atmosphere,a ndnd constantly imprconstantly impr ove the serviove the service,imce,improve theprove the quality of service.quality of service.MeanwhileMeanwhile,to further,to further pay spepay special attenticial attention to the daily won to the daily w ork of the

41、 otork of the other Office System.Confideher Office System.Confide ntial work responsintial work responsi bility system for leadibility system for leadi ng cang cadres to impldres to implement seement security as a leacurity as a lea der,to improve tder,to improve t he confidehe confidentiality of c

42、lassified personnelntiality of classified personnel,especially lea,especially lea dingding cadres,strengthenicadres,strengtheni ng party and Governg party and Gover nment focusnment focus on vital seon vital sectorsctors of security management,to aof security management,to a dvance privadvance priva

43、 cy management stacy management sta ndarndardization,modernizatidization,modernizati onon of security techniques as a meaof security techniques as a mea ns of admins of administration accordinistration accordi ng to law ang to law and send securitycurityenforcemeenforcement,ensure thent,ensure the s

44、afety of the party and State secrets.Confidesafety of the party and State secrets.Confide ntial work to meet the demantial work to meet the dema ndsnds of new technologyof new technology developmentdevelopmentout city creout city created,and care masses life,focus wated,and care masses life,focus w

45、ork,in-deork,in-depth ipth investigation,more out boutique masterpienvestigation,more out boutique masterpie ce,makes wece,makes we of research results mof research results m ore to into lore to into led of deed of decisicision vion vision,more to insion,more to in national some has effect of nenati

46、onal some has effect of ne wspaper Shang publiwspaper Shang publi sheshed,for advance wd,for advance w ork,and publiork,and publi city chacity changdengde play due of role.play due of role.Third,informatiThird,informati on submitted toon submitted to be pragmatic.Quick abe pragmatic.Quick a nd timel

47、y.The and timely.The ancincients saients said:for the time system;statement bad:for the time system;statement ba ck for the time beick for the time bei ng,nothing,nothing.Therefore,theng.Therefore,the submisubmission of information to do four,that is,find thession of information to do four,that is,f

48、ind theproblproblem faster,editorialem faster,editorial writing,send and read faster apprwriting,send and read faster appr oval and feedbackoval and feedback to implement quicklto implement quickl y.To be try.To be true and accurate.True maiue and accurate.True mai nly reflect the fullnly reflect th

49、e full pictpicture of events,ure of events,one ione is one,two,ts one,two,t his is the life of the information.Accurahis is the life of the information.Accura cy is primarilycy is primarily qualitative aqualitative and quantitative questind quantitative questi ons,quantitative objectiveons,quantitat

50、ive objective of publicQualitative logic.Tof publicQualitative logic.T o o be reliabe reliable and useful.We submit informable and useful.We submit informa tion to have ation to have access toccess to decidecision-makision-maki ng,to guing,to guide ade and prnd promote the womote the work and solve