市场经济体制日益完善的今天，企业税务筹划已经成为财务管理的重要工作内容， 减轻企业运营负担成为企业越来越重视的管理手段之一。税务筹划是在符合法律要求的 范围内，通过对企业经营活动进行合理地调整与规划，最大限度地减少税务负担的行为。 缴税是对企业纳税人财产的一种合法剥夺，因此企业必然会采取行动来应对。纳税筹划 与非法逃税、偷漏税、抗税等非法应税手段有所不同，是当今企业合法地应对税赋的一 种管理手段。国家面对纳税人对于降低税赋的需求，有效地引导企业进行采取合法的因 对手段，不仅对纳税人有利，也对国家有利。纳税人掌握了合理合法的减轻税负手段， 就不会轻易采取非法手段减轻税负。 纳税筹划一方面通过对国家税收优惠政策的研究，从事该政策所鼓励的经营行为， 来获得税赋方面的优惠；另一方面也会利用税法的一些漏洞，来规避部分的税负。在一 些发达国家，税务筹划非常发达，这些国家的税法也较为完善，具有庞大的税务体系。 税务筹划水平的高低直接关系到企业经营业绩的好坏，对于企业来说意义重大。本 文以一家国内大型建材机械制造企业为研究对象，对其国内外业务中涉及的企业所得税 涉税内容进行梳理，并结合业务发生所在国的税收政策和双边优惠条件分析了企业所能 采取的各种企业所得税税务筹划方案，及税务筹划中的可能存在的风险，为其他同类型 企业提供借鉴。 在国内产能结构调整的大背景下，对民营制造业的税务筹划作出理论贡献，并且对 于民营企业响应“一带一路”号召，投资境外项目的企业所得税进行研究，提供现实的 借鉴意义。 以下是本文主要的贡献和创新之处， 第一，通过本文，希望能为本土民营制造企业提供更多企业所得税税务筹划上的思 路，在减轻企业所得税税负的同时促进建材接机械制造行业的发展。 第二，本文通过对于民营企业响应“一带一路”号召，投资境外项目的企业所得税 进行研究，提供现实的借鉴意义。 关键词，税务筹划；企业所得税；海外投资II Abstract With the improvement of the market economic system, the effective implementation of corporate tax planning and the reduction of the operational burden of enterprises has become one of the management tools that managers pay more and more attention to. Tax planning is to reduce the tax burden by rationally adjusting and planning the business activities within the scope of legal requirements. Tax payment is a legal deprivation of the taxpayer's property, so the company will inevitably take action to deal with it. Tax planning is a means for companies to legally deal with taxes, and is different from illegal means such as tax evasion, tax evasion and tax evasion. The country faces the taxpayer's need to reduce taxes, and effectively guides enterprises to adopt legal means of countermeasures, which is beneficial not only to taxpayers but also to the state. If the taxpayer has a reasonable and legal means of reducing the tax burden, it will not easily take illegal measures to reduce the tax burden. Tax planning, on the one hand, through the study of national tax incentives, engaged in the business activities encouraged by the policy to obtain tax benefits; on the other hand, it will also use some loopholes in the tax law to circumvent part of the tax burden. In some developed countries, tax planning is very developed, and the tax laws of these countries are relatively complete and have a huge tax system. The level of tax planning is directly related to the quality of business performance, which is of great significance to enterprises. This paper takes a domestic large-scale building materials machinery manufacturing enterprise as the research object, sorts out the tax content of corporate income tax involved in its domestic and foreign business, and analyzes the various enterprises can take in combination with the tax policy and bilateral preferential conditions of the country where the business takes place. The corporate income tax tax planning program and the possible risks in tax planning provide reference for other companies of the same type. Under the background of domestic production capacity adjustment, it makes a theoretical contribution to the tax planning of private manufacturing, and provides a realistic reference for private enterprises to respond to the “One Belt, One Road” call and invest in the enterprise income tax of overseas projects. The main contributions and innovations of this paper are as follows: First, through this article, I hope to provide more ideas for corporate income tax planning for local private manufacturing enterprises, further reduce corporate tax burden, and promote the vigorous development of the industry.III Secondly, this paper provides a realistic reference for the private enterprise to respond to the “One Belt, One Road” call and invest in the enterprise income tax of overseas projects. Keywords: tax planning; corporate income tax; overseas investmentIV 目 录 摘要.........................................................................................................................................I Abstract ..................................................................................................................................... II 图表清单................................................................................................................................ VII 第一章 绪论..............................................................................................................................1 1.1 研究背景和意义.............................................................................................................. 1 1.1.1 研究背景................................................................................................................... 1 1.1.2 研究意义................................................................................................................... 2 1.2 文献综述.......................................................................................................................... 2 1.2.1 国外税务筹划研究................................................................................................... 2 1.2.2 国内税务筹划研究................................................................................................... 4 1.3 研究内容和方法.............................................................................................................. 6 1.3.1 研究内容................................................................................................................... 6 1.3.2 研究方法................................................................................................................... 6 第二章 KD 公司企业所得税筹划现状和问题.......................................................................8 2.1 公司概况.......................................................................................................................... 8 2.1.1 公司经营情况简介................................................................................................... 9 2.1.2 公司财务状况......................................................................................................... 10 2.1.3 公司财务部门的组织结构..................................................................................... 11 2.2 公司收入管理现状分析................................................................................................ 12 2.2.1 收入确认管理现状分析......................................................................................... 12 2.2.2 内部交易定价管理现状分析................................................................................. 14 2.2.3 收入结算方式管理现状分析................................................................................. 15 2.3 公司费用管理现状分析................................................................................................ 16 2.3.1 KD 公司存货现状分析 ........................................................................................... 17 2.3.2 折旧费用分析......................................................................................................... 18 2.3.3 借款费用分析......................................................................................................... 20 2.3.4 研发费用分析...........................................................................................