新税法下企业所得税税务筹划1（Tax planning of enterprise income tax under the new tax law 1）税务筹划TaxationPlanning新税法下企业所得税税务筹划台州职业技术学院杨勇一、企业组织形式税务筹划税法规定, 普通居民企业, 所得税的税率为25%, 但对于符合条件的小型微利企业可实行20% 的优惠税率.而小型微利企业, 均以年度应纳税所得额不超过30万元作为界定标准之一.企业纳税年度发生的亏损, 准予向以后年度结转, 用以后年度的所得弥补, 但结转年限最长不超过五年.由此企业投资选择设立子公司或分公司, 可以更好的利用税率优惠.子公司是独立法人, 为独立纳税主体, 不管赢利或亏损, 均不能并入母公司利润.当子公司符合小型微利的界定条件时, 可以按20% 的税率缴纳企业所得税, 使得集团公司整体税负降低.在给母公司分配现金股利或利润时, 应按分回利润 (非子公司实现的利润) 和税率差异补税差, 则设立子公司对于整个集团公司来说, 其税负为子公司缴纳的所得税和母公司就现金股利或利润补交的所得税之和.分公司为不具有法人资格的营业机构, 按照税法规定, 其实现的利润或亏损应当并入总公司, 汇总计算并缴纳企业所得税.如果分公司盈利, 总公司就其实现的利润在缴纳所得税时,不能增减公司的整体税负; 但如果分公司亏损, 则可抵减总公司的应纳税所得额, 降低总公司的整体税负.例如A公司拟投资设立一公司, 预测其当年的税前会计利润为20万元, 假定A公司当年实现税前会计利润100万元, 所得税率为25%.现有两种方案可供参考一是设立全资子公司 (符合小:型微利企业条件), 并向甲公司分回利润4万元; 二是设立分公司.(假设不存在相关纳税调整事项).(1) 设立全资子公司.子公司缴纳的所得税2020% 4 (万元)A公司缴纳的所得税10025% 4 (120%) (25% to 20%) 25:25 (万元), 集团公司整体税负425.25 29.25 (万元).(2) 设立分公司.a公司缴纳的所得税 (10020) 25% 30 (万元).比较甲公司的整体税负, 设立分公司的所得税税负比设立子公司的所得税税负多0.75万元 (30 29.25).(830 + 4000 0.465) 6000 = 0.448 (万元), 9月10日存货的平均单价为: (5000X 0.515 + 2690) / (5000+ 600) = 0.479 (万元), 10月10日收货后存货的平均单价为: (40000.565 +5265 (4000) + 1100) = 0.50 (万元), 12月20日发出存货成本为: 10000 0.50=5000 (万元), 12月末存货成本为: 5000 0.50=2500 (万元), 本年度销售收入为: 80000.45 + 100000.60 = 9600 (万元), 本年度销货成本为:3320 + 5000 = 8320 (万元), 本年度销售毛利为:9600 - 8320 = 1280 (万元), 本年度存货成本为:50000.5 = 2500 (万元), 企业应纳所得税为: 62015%= 93 (万元).表4是对各种存货计价方法下的应纳所得税情况所做的比较.表4不同存货计价方法下应纳所得税比较单位: 万元存货计价方法期末存货销售收入销售成本销售毛利应纳所得税净利润先进先出法2775960080701530130.5739.5后进先出法21959600862098048272加权平均法2357.59600848711367.95385.05移动平均法250096008320128093527根据上面的分析可认为, 按照公司对2008年度原材料市场价格预期, 选择不同的存货计价方法必须综合考虑.单纯从节税的角度上看, 采用方案2后进先出法是最优的, 其次是方案3加权平均法、方案4移动平均法, 最次是方案1先进先出法; 但从税后利润From the angle of maximization, on the contrary, the scheme1 FIFO is the best, followed by the squarecase4 moving average method3 weighted average method, the most is the program1 first in first out method;But from the point of view of cash flow, the company is always willing to reduce the risk of fund occupationThe material that will be left in the hands is converted into capital and the least materials are soldGold takes up most of the material. A Development Co., Ltd. integrated above factors, with special consideration toThe goods occupy a larger fund reality for more cash flow and tax, decided to adopt theprogramme2, in the long run, the benefits of deferred taxation are substantially obtained.It should be noted that different companies face different environments and financial goals are differentAt the same time, in order to give confidence to investors or creditors, they often take other inventory valuationMethod to increase book profits in order to obtain more investment or loans, of course, cash flowWill suffer a certain impact. Moreover, because of reduced taxable income, the largest cost of sales is chosenThe method has a limitation that the final taxable income is not negative, otherwise it will be given to the future enterpriseFinancing difficulties.Attention should be paid to the implementation of the Provisional Regulations on foreign investment enterprises and foreign income taxesRule thirty-fifth stipulates: once the method of valuation is chosen, it shall not be changed at will.In order to change the method of valuation, it shall report to the competent tax authorities before the next tax year beginsFiling. Inventory valuation methods must not be arbitrarily changed. And must be in line with the physical inventory processOtherwise, it will constitute tax evasion. In addition, what kind of inventory valuation is used to reduce income tax?The premise is that the accurate estimate of the unit price of the stock, if the forecast is incorrect, due to inventoryThe method of valuation will certainly bring losses to the enterprise.Based on the above analysis, it can be assumed that even in the specific calculation process, which to adoptA material calculation method should be based on the specific circumstances, but the use of material market prices changeDifferences in movement can reduce tax purposes.Reference：1 Huang Nanyou: new income tax accounting standards and tax planning, modern business 2007No.7 issue.2 Li Jingsheng: tax planning for enterprise inventory valuation, development, 200612 issue.(edited by Yu Junjuan)Finance, accounting, communication and