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企业纳税筹划在发达国家已有很长的历史,应用十分普遍。在我国纳税筹划尚处于起步阶段。但纳税筹划却越来越受到关注,一些企业利用自身的财务人才或委托税务代理机构开始了税收筹划方面的尝试。然而,由于很多企业在规模、资金、人员素质等条件的限制,如何针对企业情况来进行合理的纳税筹划仍是一个难题。鉴于此,本文针对企业如何做好纳税筹划进行如下探讨。
Enterprise tax planning in developed countries have a long history, the application is very common. Tax planning in our country is still in its infancy. However, tax planning is getting more and more attention. Some enterprises started their tax planning attempts by using their own financial talents or entrusting tax agencies. However, due to the restrictions of many enterprises on the conditions of scale, capital and personnel quality, how to conduct reasonable tax planning for the enterprise is still a difficult problem. In view of this, this article discusses how to make tax planning for enterprises as follows.