企业所得税筹划之
收入项目的减免与纳税筹划
活动亮点
政策实用指南：F-Council帮您合理利用企业所得税收入类项目涉及的税收优惠政策进行税收筹划！
名师适时指点：资深专家助您在汇算清缴来临前夕把握好上年度企业所得税最后的筹划与修正机会！
活动简介
为降低企业税负成本，实现企业利益最大化，合理的税收筹划一直是企业财税同行们采取的有效手段之一。其中，企业所得税在税基、税率、扣除额，可利用的税收优惠等方面都拥有较大的弹性幅度，为税务筹划提供了较多的机会。尤其在今年汇算清缴来临前夕，企业财税经理人更要把握好上年度企业所得税最后的筹划与修正机会。
收入类项目一直是企业所得税筹划的重要筹划点，除了能通过税收减免等优惠政策直接减少计税基础以外，还存在许多其他可尝试的筹划方法，如延迟缴纳收入涉及的企业所得税，视同销售处理等。
—如何有效利用减/免税等税收优惠政策减少收入的计税基础或适用低税率？
—如何根据不同的业务类型选择合适的筹划方式，如劳务收入与货物销售收入在筹划方法上的异同？
—视同销售收入在企业所得税筹划方面的注意事项有哪些？
—征税收入是否有可筹划的空间，如通过推迟销售收入的实现，从而延迟缴纳企业所得税并有效缓解企业现金流压力等？
……
本次活动主要内容：
—不征税收入的筹划
—免税收入或所得的筹划
—视同销售业务的筹划
—关联交易定价的筹划
Tax planning is one of the most frequently effective way used by companies to save the tax cost and gain extra benefits. In fact, CIT can be planned effectively due to its available items, including tax base, tax rate, tax deduction, preferential tax policies and so on. Moreover, there is the last chance of tax planning and adjustment about CIT of the last year for companies before the final settlement in May.
Tax planning of income is a component part of Tax planning of CIT, which can benefit from lower tax base by preferential tax policies, delay to pay tax, equivalent sale and so on.
Questions from colleagues:
—How to benefit from lower tax rate or tax base by preferential tax policies?
—How to select preferable plan according to the different business model, especially for the difference between goods sales and service sales?
—In terms of tax planning of equivalent sale, which is the key item for attention?
—Does the taxable income can be planned by delaying to pay tax through postpone recognition of income?
Main Topic of the event:
The Reasonable and Effective Tax Planning of Recognition of Income
—The Tax Planning of None-taxable Income
—The Tax Planning of Tax-exempt Income
—The Tax Planning of Equivalent Sale
—The Tax Planning of Related Transaction Pricing
活动特邀分享嘉宾
高允斌 知名税务专家
高允斌现任江苏国瑞兴光税务师事务所所长与江苏国瑞兴光税务咨询有限公司董事长，中国天赋税务服务联盟董事长。其是江苏省政协委员，民进江苏省委会经济与法律工作委员会委员，中国注册会计师协会专业技术咨询委员会委员、专家库成员，中国总会计师协会教材编审委员会委员，江苏省总会计协会常务理事，江苏省注册税务师协会常务理事，财政部驻江苏特派员办事处会计监督咨询专家组成员，江苏省注册税务师协会专家委员会委员。长期受聘于南京大学、国家会计学院、上海交大、上海财经大学、山西财大等多家高校。
高老师是中国注册会计师，注册税务师，注册资产评估师，正高级会计师，教授。
Speaker：Mr. Gao Famous Tax Expert
Mr. Gao is the chairman of Jiangsu Guorui Xingguang tax office and Jiangsu talent tax services union. He is working for CICPA，CCTAA，Nanjing University，Shanghai National Accounting Institute, Shanghai Jiao Tong University, Shanghai University of Finance and Economics and so on.
He is the Chinese Certified Public Accountant , Chinese Certified Tax Agents, Certified Public Valuer, Professor and so on.
流程安排
14:00 活动开始
14:05 收入项目的纳税筹划
—如何合理筹划收入确认时间
筹划收入项目确认时间时应考虑的因素
商品销售业务税收筹划
合同的选择（预收款合同/分期收款业务合同/赊销合同等）
劳务收入确认时间的筹划
租赁收入：提前一次性收取款项与免租期业务的筹划
利息收入：是分期结息还是一次还本结息？
应付未付款项的筹划
—不征税收入的筹划
一般财政补贴的筹划
搬迁补偿收入的筹划
—免税收入或所得的筹划
本企业涉及什么项目？
前置条件和会计核算的要求是什么？
—视同销售业务的筹划
互抵交易的筹划
关联交易中的视同销售风险及其规避
如何减少视同销售业务中的永久性差异？
—关联交易定价的筹划
用好功能风险分析和可比性分析
采用明确、一贯的定价方法
紧盯税负率及税源分布
15:30 案例分享
15:45 互动问答
16:00 活动结束
Event Schedule：
14:00 The Tax Planning of Income
—The Tax Planning of Recognition of Income
The Main factors need to be considered during the tax planning of Recognition of Income
The Tax Planning of Goods Sales
The Selection of Sales Contract
(Advances Received Contract, Installment Sales Contract or Credit Sale Contract)
The Tax Planning of Recognition of Service Income
The Tax Planning of Rent
The Tax Planning of Interest Settlement: Installment or Repayment of Principal and Interest at Maturity The Tax Planning of Accrued Payable
—The Tax Planning of None-taxable Income
The Tax Planning of Financial Subsidy
The Tax Planning of Income Compensation for Relocation
—The Tax Planning of Tax-exempt Income
Region
The Qualification of Precondition and Accounting
—The Tax Planning of Equivalent Sale
The Tax Planning of Offsetting Transaction
Deference of Equivalent Sale In Related Transaction
—The Tax Planning of Related Transaction Pricing
Analysis of Functions, Risks and Comparability
Transfer Pricing Method
Pay Attention to Tax Rate and Tax Source
15:30 Case Sharing
15:45 Q&A
16:00 End of the Event
F-Council曾经举办过的高老师系列活动回顾/ Mr. Gao’s Previous Event ：
