随着我国经济的发展，企业之间的竞争也越来越剧烈，如何利用纳税筹划 降低企业成本，提高经济效益和企业竞争力越来越受到企业的重视。高新技术 企业是我国重点扶持的企业，近年来，国家出台了一系列税收优惠政策促进高 新技术企业的发展，充分利用这些税收优惠政策提高经济效益对企业而言十分 重要。而企业所得税是我国第二大税种，也是企业面临的最主要税种之一，其 应纳税额的大小对企业的利润有着十分重要的影响。同时，企业所得税拥有计 算复杂、涉及内容广泛的特点，具有巨大的纳税筹划空间。因此，如何在法律 允许的前提下，制定行之有效的纳税筹划方案，尽可能减轻企业的纳税负担， 对企业的生存发展具有重大意义。此外，随着国内外学者对企业所得税纳税筹 划研究的不断深入，我国的企业所得税纳税筹划从理论到实践都在不断的发展 和完善，这也为企业有效的开展纳税筹划活动提供了可能。对于本文研究对象 NL公司而言，如何结合自身的实际经营状况，使用纳税筹划的相关理论，制定 出符合公司发展的纳税筹划方案是具有重要现实意义的。本文运用最新的税收 政策对NL公司进行企业所得税纳税筹划研究，希望能够在减轻企业税收负担的 基础上，为企业财务管理制度的规范、风险防控体系的建设，以及提高企业整 体效益上发挥一些作用，并对其他同类型的企业提供一定的参考。 本文以P市的NL公司实际生产经营状况为基础，在遵循法律法规的前提下， 通过运用文献综述法、案例分析法和比较分析法，对公司进行企业所得税纳税 筹划研究。首先，本文介绍了NL公司基本情况，2018年的财务状况和企业所 得税纳税情况；其次，通过对收入的确认、固定资产的折旧方式、费用的扣除、 加计扣除和所享受税收优惠政策的分析，发现其中存在的纳税筹划空间。再次， 根据不同项目存在的纳税筹划空间制定具体的纳税筹划方案，并通过分析各项 纳税筹划方案的预期效果对纳税方案进行总结。最后，本文对纳税筹划方案可 能面临的风险进行了分析，并在此基础上提出了保障纳税筹划方案实施的相关 措施。 关键词：高新技术企业；企业所得税；纳税筹划 II Abstract With the development of our country's economy, the competition between enterprises is becoming more and more fierce. How to use tax planning to reduce the cost of enterprises, improve the economic benefits and the competitiveness of enterprises is getting more and more attention from enterprises. High-tech enterprises are the key enterprises supported by China. In recent years, the state has introduced a series of preferential tax policies to promote the development of high-tech enterprises. It is very important for enterprises to make full use of these preferential tax policies to improve economic benefits. The enterprise income tax is China's second largest tax, is also one of the most important taxes enterprises face, the size of the amount of tax payable has a very important impact on the profits of enterprises. At the same time, the enterprise income tax has the characteristics of complex calculation, involving a wide range of contents, has a huge space for tax planning. Therefore, it is of great significance for the survival and development of enterprises to formulate effective tax planning schemes and reduce the tax burden of enterprises as far as possible under the premise of legal permission. In addition, with the deepening of the research on corporate income tax planning by domestic and foreign scholars, China's corporate income tax planning is constantly developing and improving from theory to practice, which also provides the possibility for enterprises to effectively carry out tax planning activities. For NL company, the research object of this paper, it is of great practical significance to formulate a tax planning scheme in line with the development of the company by combining its own actual operating conditions and using relevant theories of tax planning. This paper uses the latest tax policy to enterprise income tax planning research of NL company, It is hoped that on the basis of reducing the tax burden of enterprises, it can play a role in standardizing the financial management system of enterprises, building the risk prevention and control system, and improving the overall efficiency of enterprises, and also provide certain reference for other enterprises of the same type. Based on the actual production and operation status of NL company in P city, this III paper, on the premise of following laws and regulations, conducts a study on the corporate income tax payment planning of the company by using the method of literature review, case analysis and comparative analysis. First of all, this paper introduces the basic information of NL company, the financial status and corporate income tax payment in 2018. Secondly, through the recognition of income, the way of depreciation of fixed assets, the deduction of expenses, the additional deduction, and the analysis of the preferential tax policies, we find the space for tax planning. Thirdly, according to the tax planning space of different projects, specific tax planning plans are made, and the tax planning plans are summarized by analyzing the expected effects of various tax planning plans. Finally, this paper analyzes the possible risks of tax planning and puts forward some measures to ensure the implementation of tax planning. Key words: high-tech enterprises; Enterprise income tax; Tax planning IV 目录 第一章 绪论...........................................................................................................1 第一节 研究背景与意义....................................................................................1 一 研究背景....................................................................................................1 二 研究意义....................................................................................................2 第二节 国内外研究现状及文献评述................................................................3 一 国外研究现状.............................................................................................3 二 国内研究现状.............................................................................................5 三 文献评述....................................................................................................8 第三节 研究内容、方法以及技术路线............................................................9 一 研究内容....................................................................................................9 二 研究方法..................................................................................................10 三 研究的技术路线........................................................................................11 第四节 本文创新点以及不足之处..................................................................12 一 本文创新点...............................................................................................12 二 本文不足之处...........................................................................................12 第二章 NL公司企业所得税管理现状分析...............................................13 第一节 NL公司基本概况................................................................................13 第二节 NL公司财务数据与企业所得税纳税情况分析................................13 一 NL公司财务数据分析...............................................................................13 二 NL公司企业所得税纳税情况分析.............................................................14 第三节 NL公司企业所得税纳税筹划空间分析............................................16 一 NL公司收入方面纳税筹划空间分析..........................................................16 二 NL公司扣除项目方面纳税筹划空间分析...................................................16 三 NL公司加计扣除方面纳税筹划空间分析...................................................20 四 税收优惠政策方面的纳税筹划空间分析.....................................................21 V 第三章 NL公司企业所得税纳税筹划方案...............................................22 第一节 NL公司企业所得税纳税筹划目标....................................................22 第二节 NL公司企业所得税纳税筹划方案设计............................................23 一 NL公司收入纳税筹划方案........................................................................23 二 NL公司扣除项目纳税筹划方案.............