经营成果分配是纳税人生产经营环节中的重要一环,纳税人越来越关心经营成果分配中的增利技巧。本文从利润分配、亏损弥补、企业在分得收益后转让股权、个人在分得收益前转让股权这四个方面来探讨纳税人经营分配中的纳税筹划。一、利润分配的纳税筹划税法依据:企业所得税的基本税率为25%。由居民企业,或者由居民企业和中国居民控制的设立在实际税负明显低于25%税率水平的国家或地区的企业,除非由于合理经营的需要而对利润不进行分配或者减 Distribution of operating results is an important part of taxpayers’ production and operation links. Taxpayers are increasingly concerned about increasing profit-making skills in the distribution of operating results. This paper explores the taxpayers’ tax planning in the distribution of the taxpayers from the following four aspects: profit distribution, making up for losses, transferring equity after dividend distribution, and individual transferring equity before dividend gains. First, the tax distribution of profits Tax law basis: the basic rate of corporate income tax is 25%. Enterprises controlled by resident enterprises or controlled by resident enterprises and Chinese residents in countries or regions where the actual tax burden is significantly below the tax rate of 25% unless the profit is not distributed or reduced due to the need of reasonable operation