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随着国内经济体制改革深化,港口企业以追求利润为目标的理念进一步增强。而实现利润最大化的途径主要有两条,一是增加收入,二是降低成本。税收支出作为企业成本一项内容也将达到降低,税收筹划作为合法的降低税收支出的方法必将受到重视。特别是我国加人世界贸易组织,港口企业面临日益加剧的国际国内竞争,作为港口企业经营者必然要将税收筹划作为企业财务管理重要组成部分。
With the deepening of the reform of the domestic economic system, the concept of port enterprises pursuing profits as their goal has been further strengthened. There are two main ways to maximize profits: one is to increase revenue and the other is to reduce costs. Tax expenditures as an element of corporate costs will also be reduced, tax planning as a legitimate tax cuts will certainly receive attention. In particular, when China joins the World Trade Organization, the port enterprises are facing increasing international and domestic competition. As a port operator, tax planning is bound to take tax planning as an important part of the enterprise’s financial management.