光明乳业企业所得税的税收筹划研究 -I-摘要:开展税收筹划工作，其主要意图旨在让纳税人获取税后的最大收益。由于受到经济环境不稳定因素的影响，进而导致税收筹划工作的开展面临诸多难题，但是并不是每一个企业都能做好税收筹划这项较为困难的工作，税收筹划设计到多种学科知识，如果企业中没有专业人员，税收筹划工作很难完成。企业管理者对于税收筹划这一方面并不是很重视，加上企业处在较为复杂的经济环境中，往往决策不能跟上经济的快速变化，具有一定的滞后性；更有甚者一些企业的管理者分不清合法避税与偷税直接的区别，使得企业的税收筹划更加困难。文章选取了上市公司——光明乳业进行研究，对于光明乳业股份公司内部的各项财务信息数据作出系统化探析，进而将该企业在所得税方面面临的税收筹划突出问题，尝试寻找对企业所得税更有益处的税收筹划手段，对光明乳业缴纳税款比重较大的企业所得税进行具体的筹划，以达到光明乳业公司企业经济效益实现的目的，在合法避税的前提下光明乳业公司降低税负水平，为进一步扩大企业产品的市场占有率和竞争力打下坚实的基础，同时也为同类企业提供帮助。关键词: 光明乳业；企业所得税；税收筹划-II-Abstract:The main purpose of tax planning is to let taxpayers get the maximum income after tax. Due to the instability of the economic environment, the tax planning work is facing many difficulties. However, not every enterprise can do a more difficult job in tax planning. Tax planning is designed into a variety of disciplines. There are no professionals in the enterprise, and tax planning is difficult to complete. Enterprise managers do not pay much attention to tax planning. In addition, enterprises are in a more complex economic environment, and often decisions cannot keep up with the rapid changes in the economy, which has a certain lag; more importantly, the management of some enterprises. The difference between legal tax avoidance and tax evasion is difficult to make the tax planning of enterprises more difficult.This paper selects the listed company, Guangming Dairy...
