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某股份制公司于2000年底筹备成立,当年企业所得税零申报,无其他纳税调整项目。2001年度,该公司购进符合国家产业政策的国产设备一套,价值480万元,为使公司2001年度企业所得税能享受国产设备投资抵免退税的税收优惠,经某筹划公司筹划,该公司放弃2001年应计提的累计折旧500万元,账面实现利润450万元,向主管税务机关申报企业所得税148.5万元,无其他纳税调整项目。 该公司为何进行税收筹划,通过税收筹划要达到什么样的目的呢?从表面看,即使2001年度企业所
A joint-stock company in the preparation of the establishment by the end of 2000, then corporate income tax zero declaration, no other tax adjustments. In 2001, the company purchased a set of domestic equipment in line with the national industrial policy, valued at RMB 4.8 million. In order to enable the company to enjoy the preferential tax rebate on domestic equipment investment tax refunds in 2001, the company gave up the plan after planning by a planning company In 2001, accrued depreciation of 5 million yuan should be accrued and the book profit should be 4.5 million yuan. The enterprise income tax of 1.485 million yuan should be declared to the competent tax authorities without any other tax adjustment items. Why did the company tax planning, through tax planning to achieve what kind of purpose? On the surface, even if the 2001 business