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随着我国经济改革的深入及企业市场地位的确立,现代企业已处于社会主义法治经济下全面税收约束的市场环境之中,全国各地在经济发展上普遍存在不同的税收政策倾向性,不同地区和行业之间也存在很大的税收政策差异性,这都为税务筹划提供了广阔的空间和条件。作为一个现代企业,如何在遵守税法和不违背企业财务管理目标的前提下,充分利用现行的税收政策,合理地筹划企业各种税金,使企业税负最轻已成为企业理财的出发点。从现实需求、筹划原则和基本思路三维角度对税务筹划进行了有益的探索,这将具有一定的理论意义和现实价值。
With the deepening of China’s economic reform and the establishment of the market position of enterprises, modern enterprises are already in a market environment that is fully tax-bound under the socialist legal economy. There are widespread different tax policy tendencies across the country in economic development. Different regions and There are also great tax policy differences between industries, which provide ample space and conditions for tax planning. As a modern enterprise, under the premise of observing the tax law and not violating the goal of enterprise financial management, making full use of the current tax policy, rationally planning all kinds of taxes and making the tax burden of enterprises the starting point of the enterprise’s financial management. From the realistic needs, planning principles and basic ideas of the three-dimensional tax planning for a useful exploration, which will have a certain theoretical and practical value.