本科论文摘要对于我国的税收体系而言，最为重要的一个组成就是企业缴纳的所得税。而且，在我国税收成本中也占有相当大的比重。进一步加强对新企业所得税体制下的纳税筹划研究，对于企业正确地制定科学的税收筹划措施和政策有极其重要的作用，有助于企业降低生产成本，不断提高企业的竞争核心力,实现企业的经济利益最大化的目标。所以，基于此背景下，本篇文章针对高新技术企业的税收筹划问题进行系统分析，首先阐述了新企业所得税法下的纳税筹划的研究背景和意义,对纳税统筹的概念以及我国目前纳税统筹的发展现状展开了具体的讨论，对企业存在的所得税纳税统筹问题进行了深入的剖析，并提出了解决问题具体的措施和建议,希望通过这些研究分析,能够给一些企业在进行企业所得税的纳税筹划时提供更多的帮助。关键词：企业所得税，纳税筹划，利益最大化本科论文AbstractCorporate income tax is a very important part of China's tax system, and it also accounts for China's tax cost Considerable proportion. Further strengthening the research on tax planning under the new corporate income tax system will play an extremely important role in properly formulating scientific tax planning measures and policies for enterprises, and will help companies reduce production costs, continuously improve their core competitiveness, and realize their The goal of maximizing economic benefits. This thesis first explains the research background and significance of tax planning under the new corporate income tax law, analyzes the concept of tax planning and the current development of tax planning in China, and then analyzes the existence of tax planning under the new corporate income tax law in China It also proposes the main strategies of tax co-ordination based on the new corporate income tax law and related countermeasures to solve the problems of tax co-ordination. It is hoped that these studies and analysis can provide some enterprises with more help.Keywords: corporate income tax, ta...
