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一、税收筹划是经济发展全球化的客观趋势 随着经济全球化的发展,越来越多的企业参与全球市场的竞争。如何在激烈的市场竞争中立于不败之地,如何降低成本、增加效益的项目都会成为企业运筹时关注的对象。税收筹划就是在税法规定的范围内,通过对经营、投资、理财活动的事先筹化和安排,尽量减少税收成本,增加税后收益的活动。税收支出是一种成本费用,筹划得当将会给企业
I. Tax Planning is the Objective Trend of Economic Development Globalization With the development of economic globalization, more and more enterprises are participating in the competition in the global market. How to fierce competition in the market in an invincible position, how to reduce costs and increase efficiency of the project will become the object of business management attention. Tax planning refers to activities that minimize tax costs and increase after-tax profits through the prior preparation and arrangement of operations, investments and wealth management activities within the scope prescribed by the tax law. Tax expenditures are a cost that can be properly given to the business