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在市场经济环境下,企业作为市场主体的地位已经确立。企业自主经营、自负盈亏,必须注重自身的利益得失。同时,企业之间的竞争由价格战转为服务战和成本战。企业一方面必须注重产品的服务水平,另一方面又必须降低成本,以提高利润率。因此,企业自然地把目光投入到企业内部的各项支出上来。对于纳税人来说,税收的无偿性决定了其税收的支出是企业资金的净流出,没有与之直接配比的收入项目。从这一角度看,节约税收支付等于直接增加企业的净收益,与降低其他成本项目具有同样的意义。企业税收筹划就是基于这种背景下产生的。在外国,税收筹划一被提出,不仅得到理论界的重
In the market economy environment, the position of the enterprise as the main body of the market has been established. Enterprises operating independently, responsible for their own profits and losses, we must focus on their own gains and losses. At the same time, the competition among enterprises turned from price war to service war and cost war. On the one hand, enterprises must pay attention to the product's service level, on the other hand, they must reduce the cost in order to increase the profit rate. Therefore, the company naturally turns its attention to various expenditures within the enterprise. For the taxpayers, the unpaid tax determines that the tax expenditures are a net outflow of corporate funds and there is no income item directly matched with them. From this perspective, saving tax payments equals directly adding to the net income of the business, in the same sense as reducing other cost items. Corporate tax planning is based on this background. In foreign countries, tax planning was proposed, not only the weight of theorists