广州思博财税咨询有限公司企业所得税的避税环境和策略分析

广州大学松田学院2020届毕业论文（设计）企业所得税的避税环境和策略分析以广州思博财税咨询有限公司为例摘要企业的根本目的是在市场中使得其经济活动达到利润最大化，而其中企业所得税一直是被关注的关键问题，因为它不仅是企业在税务上的一笔重要的负担，同时也是国家财政收入的主要源泉之一。同时，我国为了鼓励本土企业的发展，也在企业所得税问题上提供大量税收优惠的政策，这给企业在降低税负上带来大量的便利。而由于我国税法问题皆是基于税法来判定和解决，但是由于经济市场本身的复杂和多变，税法无法对所有问题都做到面面俱到的解释，这为企业避税的可能定下了基础。合理避税，又称合法避税，是指纳税人根据政府的税收政策导向，通过对经营结构和交易活动的安排来优化选择避税策略，以减轻纳税负担，获取正当的税收收益。本文首先对企业所得税的研究背景进行说明，交代企业所得税相关的情况，并点出其研究的意义。再简要分析企业所得税避税的原因、可能性以及常用手段，再点出根本目的是税负最小化和利益最大化。再简要介绍广州思博财税咨询有限公司的情况和所采取的所得税避税方法，说明其中所存在的问题，并对此提出相应的建议：(1)增加相关人才：(2)提高现有人员的专业能力：(3)强化公司的信息渠道：(4)强化公司的避税策略，提高避税能力。关键词：企业所得税，避税筹划，合理避税。广州大学松田学院2020届毕业论文（设计）Tax avoidance environment and strategy analysis ofcorporate income tax-a case study of guangzhou sibo tax consulting co.,LTDAbstract The fundamental purpose of enterprises is to maximize the profits of theireconomic activities in the market,among which the corporate income tax has always beenthe key issue concerned,because it is not only an important burden on the tax ofenterprises,but also one of the main sources of national fiscal revenue.At same time,Inorder to encourage the development of local enterprises,China also provides a largenumber of preferential tax policies on the issue of corporate income tax,which brings a lotof convenience to enterprises in reducing the tax burden.However,due to the complexityand variability of the economic market itself,the tax law cannot explain all the problemscomprehensively,which lays a foundation for the possibility of corporate tax avoidance.Reasonable tax avoidance,also known as legal tax avoidance,refers to the taxpayeraccording to the government's tax policy guidance,through the arrangement of businessstructure and trading activities to optimize the choice of tax avoidance strategy,in order toreduce the tax burden,to obtain legitimate tax revenue.This paper first explains the research background of corporate income tax,explainsthe relevant situation of corporate income tax,and points out the significance of itsresearch.Then briefly analyzes the causes,possibilities and common means of corporateincome tax avoidance,and points out that the fundamental purpose is tax minimization andprofit maximization.Then,it briefly introduces the situation of guangzhou sibo taxconsulting co.,Itd.and the income tax avoidance methods adopted,and explains theexisting problems,and puts forward corresponding Suggestions (1)to increase relatedtalents;(2)improve the professional ability of existing staff:(3)strengthen the company'sinformation channels;(4)strengthen the company's tax avoidance strategy and improve taxavoidance ability.Key words:corporate income tax,tax avoidance planning,reasonable taxavoidance.广州大学松田学院2020届毕业论文（设计）目录第1章绪论.1.1研究背景及研究意义....…11.1.1企业所得税避税的研究背景11.1.2研究的意义.....….......221.2研究的方法.1.3文献综述......….21.3.1国内研究....21.3.2国外研究...3第2章企业所得税的避税分析.·.·2.1避税的原因...........….52.2企业所得税避税的可能性..…52.3企业所得税避税的常用手段....。.52.4企业所得税避税的目的.............6第3章广州思博财税咨询有限公司的避税策略.…83.1广州思博财税咨询有限公司简介.......3.2广州思博财税咨询有限公司的避税方法83.2.1成本费用避税法................83.2