课程名称

企业税务筹划

英文译名

Enterprise Tax Planning

课程类别

选修课

授课研究生类别

专业学位

任课教师

刘益彤等

预修课程

中国税制

学时数

16

学分

1

课程内容简介：

中文简介：

本课程根据企业会计准则和税法，围绕企业业务流程，系统地阐述了税收筹划相关理论，并结合典型案例进行实务分析。本课程的内容主要包括：税收筹划基础、企业最优组织形式的选择和纳税筹划、企业融资阶段的纳税筹划、投资阶段的纳税筹划、企业生产经营阶段的税收筹划、利润分配的纳税筹划，薪酬激励以及资本交易的税收筹划。

英文简介：

The subject matter of this course is enterprise tax planning which is according to ASBE and tax laws, Organized around business processes, systematically expounded theoretical underpinnings as well as practical guidance related to tax planning with typical cases. This course involves the main content includes: basics of tax planning, choosing the optimal organizational form and tax planning, tax planning in the stage of enterprise financing, tax planning in the investment stage, tax planning in the production and management stage of enterprise, tax planning in the management result distribution stage of enterprise, compensation planning and tax planning for enterprise merger and division.

主讲教材（参考书）

1.蔡昌,税收筹划：理论、实务与案例，中国人民大学出版社，2016

2.盖地，企业税务筹划理论与实务，东北财经大学出版社，2017

3.朱青，企业税务筹划：原理与方法，中国人民大学出版社，2017

4.粱文涛，企业纳税筹划方案设计，中国人民大学出版社，2015

5.萨利·琼斯、谢利·罗兹-卡塔那奇，高级税收战略，中国人民大学出版社，2010