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一、企业投资中的税务筹划企业投资中的税负,与投资地点、投资单位、投资比例、投资方式、投资计价、投资期限等有很大的关系。例如,在投资总额中借入资本多于注册资本,由于可将借款利息作为财务费用进行税前扣除,有助于节省所得税支出,提高投资报酬率。因此,在企业投资过程中做好税务筹划具有十分重要的意义。企业对外投资中税务筹划主要内容是: (一)选择注册地点在国务院批准的经济特区、
First, the tax planning of corporate investment tax investment in business, and the investment location, investment unit, the proportion of investment, investment, investment pricing, investment deadlines and so have a great relationship. For example, borrowing more capital out of the total investment than the registered capital can help save on income tax expenses and increase the return on investment, since interest on borrowings can be deducted as finance costs. Therefore, tax planning in the process of enterprise investment is of great significance. The main contents of tax planning in foreign investment of enterprises are: (1) to choose the special economic zones approved by the State Council for the place of registration,