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企业税收筹划是企业在税法及相关法律允许的范围内,通过对经营中投资、会计核算、筹资、经营和组织形式等各环节进行事前筹划,在众多的纳税方案中,选择整体税收负担最低、整体税后利润最大化的方案,最终使企业获取最大经济利益,以达到企业整体利益最大化目的的经济行为。它是社会经济发展到一定水平、一定规模的产物。它有利于企业资本和资源的优化配置,促使产业、产品结构合理布局,从而有利企业进一步发展,国家税收也将同步增长。企业税务筹划是一项合法合理行为,在为企业带来节税利益的同时,也有利于国家通过税收优惠实行经济调控目标的实现,更有利于培养企业的纳税意识,促进依法治税。
Corporate tax planning is the enterprise tax planning and related laws within the allowable range of business investment, accounting, financing, management and organizational forms and other sectors in advance planning, in many tax programs, choose the lowest overall tax burden, The overall plan of maximizing after-tax profits will ultimately enable the enterprises to obtain the maximum economic benefits and achieve the purpose of maximizing the overall interests of the enterprises. It is the product of a certain level of social and economic development. It is conducive to the optimal allocation of corporate capital and resources, promote the rational distribution of industries and product mix, which will benefit the further development of enterprises and increase the national tax revenue simultaneously. Corporate tax planning is a lawful and reasonable act, which not only brings the tax saving benefit for the enterprise, but also helps the country to realize the goal of economic regulation through the tax preference. It is more conducive to cultivating the enterprise’s tax awareness and promoting tax administration according to law.