企业所得税纳税筹划研究
——以碧桂园公司为例企业管理专业
摘  要
纳税筹划是对经营事项在合法范围内进行事先规划，以达到规避税务风险，减轻税负，使资本得以有效利用的一种经济管理活动。改革开放40余载，从计划经济到社会主义市场经济，新时代科技发展突飞猛进，科技革命引爆了产业革命，推动了经济发展，给企业带来了巨大的经济利益，但同时企业税负也日益增加。因此，合理的纳税筹划为企业调整产业结构、控制经营成本和规避风险提供重要参考。
本文以房地产开发公司碧桂园公司为研究对象，通过分析碧桂园公司企业所得税纳税筹划方面存在的问题，根据实际情况对症下药，针对碧桂园公司不同方面存在的筹划问题提出具体可行的解决方案，最大可能的帮助碧桂园公司降低税负，实现企业经济利益的最大化，促使碧桂园公司长远健康发展。
关键词：纳税筹划；企业所得税；房地产企业；税负
Research on the Tax Planning of Enterprise Income Tax
——Take Country Garden Company as an Example
Abstract
Tax planning is a kind of economic management activity to plan business items in advance within the legal scope, in order to avoid tax risks, reduce tax burden and make capital use effectively. More than 40 years of reform and opening up, from the planned economy to the socialist market economy, the rapid development of science and technology in the new era, the scientific and technological revolution ignited the industrial revolution, promoted the economic development, brought huge economic benefits to enterprises, but at the same time, the tax burden of enterprises is also increasing. Therefore, reasonable tax planning provides important reference for enterprises to adjust industrial structure, control operating costs and avoid risks.
In this paper, the real estate development company country garden company as the rese
arch object, through the analysis of the problems existing in the enterprise income tax planning of country garden company, according to the actual situation, according to the planning problems existing in different aspects of country garden company, specific and feasible solutions are put forward to help country garden company reduce the tax burden and realize the maximum economic benefits of the enterprise To promote the long-term and healthy development of country garden company.
Key words:Tax planning; Enterprise income tax; Real estate enterprises; tax