摘要:隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的建立及不斷的發(fā)展，國(guó)內(nèi)企業(yè)所得稅法也不斷的進(jìn)行修改，2008年1月1日起由于新《企業(yè)所得稅法》的實(shí)施，由此企業(yè)所得稅納稅籌劃的思路和方法發(fā)生了很大的變化。企業(yè)所得稅是僅次于增值稅的一大稅種，所得稅的納稅籌劃占據(jù)相當(dāng)重要的地位，因此如何進(jìn)行所得稅的納稅籌劃對(duì)于企業(yè)來(lái)說(shuō)具有重要意義。文中首先會(huì)寫(xiě)出新企業(yè)所得稅法的主要變化，并與舊稅法作相關(guān)的對(duì)比，提出新企業(yè)所得稅法下納稅籌劃的方法措施，最后闡述了企業(yè)納稅籌劃的過(guò)程中應(yīng)樹(shù)立風(fēng)險(xiǎn)意識(shí)，認(rèn)真分析各種可能導(dǎo)致風(fēng)險(xiǎn)的因素，積極采取有效的預(yù)防措施。

關(guān)鍵詞：新稅法，納稅籌劃，方法，風(fēng)險(xiǎn)，防范

Abstract:Along with our country socialist market economy system establishment and continue to develop, the domestic enterprise income tax law is also constantly modified, January 1, 2008 because the new enterprise income tax law implementation, this enterprise income tax, and the train of thought and method has changed very greatly. Enterprise income tax is second only to a big VAT tax, the income tax of pay tax to plan and occupy quite important place, so how to tax planning for income tax for companies to have the important meaning. In this paper, we will write new enterprise income tax law of major changes, and with the old tax law for relevant contrast, puts forward the new enterprise income tax law of tax plans measures under way and, in the end, this paper expounds the enterprise tax planning in the process should be set up risk awareness, earnest analysis of various may lead to risk factor, actively take effective measures.

Key Words：The new tax law，Tax Planning，method，risk，prevent

　　　新《企業(yè)所得稅法》的頒布實(shí)施，為企業(yè)的經(jīng)營(yíng)管理和財(cái)務(wù)管理工作帶來(lái)了新的機(jī)遇和挑戰(zhàn)。企業(yè)所得稅是以企業(yè)年度應(yīng)納稅所得額為征稅對(duì)象的一種稅,它與企業(yè)的經(jīng)濟(jì)利益息息相關(guān)，所以對(duì)企業(yè)所得稅進(jìn)行納稅籌劃具有重要意義。納稅籌劃是一個(gè)企業(yè)走向成熟、理性的標(biāo)志，是一個(gè)企業(yè)納稅意識(shí)不斷增強(qiáng)的表現(xiàn)，它是一項(xiàng)專(zhuān)業(yè)性很強(qiáng)的工作，籌劃人在納稅籌劃過(guò)程中，只有在熟知我國(guó)新所得稅法的前提下, 時(shí)刻對(duì)國(guó)家的稅收政策法規(guī)進(jìn)行更新學(xué)習(xí)和了解，掌握最新的稅務(wù)信息和政策法規(guī)，做到正確運(yùn)用納稅籌劃的方法,并且熟悉企業(yè)內(nèi)外部多種因素的影響和制約，籌劃人才能制定屬于它的工作計(jì)劃和方法。同時(shí)還要樹(shù)立在納稅籌劃過(guò)程中的風(fēng)險(xiǎn)意識(shí)，認(rèn)真分析各種可能導(dǎo)致風(fēng)險(xiǎn)的因素，從而快速采取有效的方法措施，預(yù)防和減少風(fēng)險(xiǎn)，才能真正取得納稅籌劃的成功，實(shí)現(xiàn)企業(yè)的利益最大化。另外，企業(yè)還應(yīng)當(dāng)加強(qiáng)與稅務(wù)機(jī)關(guān)的協(xié)調(diào)與溝通，與它建立協(xié)調(diào)融洽、誠(chéng)實(shí)互動(dòng)的稅企關(guān)系。