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在市场经济条件下,企业作为一个自主经营、自负盈亏的经济实体参与市场竞争,其根本目标是追求自身利益最大化或企业价值最大化。随着企业涉税事项的不断增多,纳税已成为一项重要成本支出。企业进行税收筹划有利于最大限度地实现其财务目标,本文对税收筹划的合法性及其在企业经营中的应用进行了探讨,以期对企业进行合理税务筹划起到借鉴作用。
Under the condition of market economy, as a self-employed and self-financing economic entity, the enterprise participates in market competition with the ultimate goal of pursuing its own interests or maximizing its corporate value. With the increasing tax-related business issues, tax has become an important cost. Tax planning of enterprises is conducive to maximizing their financial goals. This article discusses the legitimacy of tax planning and its application in business management in order to draw lessons from the reasonable tax planning of enterprises.