摘要企业经营以利润为重，合理的企业所得税纳税筹划可减轻企业税收负担，减少财务成本，以达利益最大化。本文是在相关研究背景下，对企业所得税纳税筹划基本理论进行概述，并选取伯朗特公司作为研究对象，分析其发展经营及涉税情况。文章从税前扣除项目筹划、存货计价方式、固定资产折旧抵税效应、税收政策合力效力四个方面，分析了伯朗特公司企业所得税纳税筹划存在的问题，有税前扣除项目筹划不明、存货计价方法不利税负减少、固定资产折旧抵税效应不高、税收政策合力的效力有待发掘。进而提出相应的节税措施，包括利用税前扣除限额、采用一次加权平均法对存货进行计价、提高固定资产折旧抵税效应、提高筹划人员专业素质等。关键词：企业所得税纳税筹划高新技术企业AbstractProfitisthemostimportantpartofbusinessoperation.Areasonabletaxplanningofenterpriseincometaxcanlightentheburdenofenterprisetax,reducethefinancialcostandmaximizetheprofit.Inthispaper,underthebackgroundofrelevantresearch,thebasictheoryofenterpriseincometaxplanningissummarized,andBrontecompanyisselectedastheresearchobjecttoanalyzeitsdevelopment,operationandtaxsituation.ThispaperanalyzestheexistingproblemsofenterpriseincometaxplanningofBrontecompanyfromfouraspects:pretaxdeductionprojectplanning,inventoryvaluationmethod,taxdeductioneffectofdepreciationoffixedassets,andjointeffectoftaxpolicies,includingunclearpretaxdeductionprojectplanning,ineffectiveinventoryvaluationmethod,lowtaxdeductioneffectofdepreciationoffixedassets,andjointeffectoftaxpoliciestobedevelopedDig.Thenthecorrespondingtaxsavingmeasuresareputforward,includingtheuseofpretaxdeductionlimit,theuseofone-timeweightedaveragemethodforinventoryvaluation,improvingtheeffectoffixedassetsdepreciationtaxdeduction,andimprovingtheprofessionalqualityofplanners.Keywords:CorporateincometaxTaxPlanningHightechEnterprises目录TOC\o"1-2"\h\uHYPERLINK\l_Toc30240一、引言PAGEREF_Toc302401HYPERLINK\l_Toc19444二、伯朗特企业所得税纳税现状PAGEREF_Toc194441HYPERLINK\l_Toc29374（一）伯朗特简介PAGEREF_Toc293741HYPERLINK\l_Toc9596（二）企业经营概况及所得税纳税现状PAGEREF_Toc95961HYPERLINK\l_Toc28613（三）企业经营指标PAGEREF_Toc286133HYPERLINK\l_Toc4244三、伯朗特企业所得税纳税筹划存在的问题PAGEREF_Toc42449HYPERLINK\l_Toc16427（一）税前扣除项目筹划不明PAGEREF_Toc164279HYPERLINK\l_Toc18998（二）存货计价方法不利税负减少PAGEREF_Toc1899810HYPERLINK\l_Toc18000（三）固定资产折旧抵税效应不高PAGEREF_Toc1800010HYPERLINK\l_Toc5441（四）税收政策合力的效力有待发掘P