Research on enterprise income tax planning of company H
企业所得税纳税筹划研究——以H公司为例

摘要

本文以H公司为研究对象，按照企业所得税纳税筹划理论，对企业税务管理现状开展深入剖析，发现 H 公司在固定资产折旧所采用的方式方面，未能充分利用政策优惠，业务招待费超限额扣除引起了纳税调增，资本结构不合理弱化了税盾效应，让企业面临较高的税负。针对这些不利情形，本文提出优化固定资产折旧方式、合理控制业务招待费、调整资本结构等改进办法，研究期望降低H公司的企业所得税税负，提升税务管理的效率与风险防范能力，从而提升企业的市场竞争能力和可持续发展水平，本研究不仅为H 公司给出了明确的税务筹划优化路径，并且为同行业企业的税务管理实践提供了可借鉴范本和理论支持，有着较强的实践指导意义。

Abstract

This article takes H Company as the research object and conducts an in-depth analysis of the current situation of enterprise tax management based on the theory of corporate income tax planning. It is found that H Company has not fully utilized policy incentives in the depreciation of fixed assets, and the deduction of business entertainment expenses exceeding the limit has caused tax adjustments. The unreasonable capital structure has weakened the tax shield effect, making the enterprise face a high tax burden. In response to these unfavorable situations, this article proposes improvement methods such as optimizing the depreciation method of fixed assets, reasonably controlling business entertainment expenses, and adjusting capital structure. The research aims to reduce H Company's corporate income tax burden, improve the efficiency and risk prevention ability of tax management, and enhance the company's market competitiveness and sustainable development level. This study not only provides a clear tax planning optimization path for H Company, but also provides a reference model and theoretical support for the tax management practice of peer enterprises, which has strong practical guidance significance.