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纳税筹划是在法律允许范围内,运用国家的税收政策和有关法律规定,对企业的经济活动进行安排,使企业减轻纳税负担的一种理财活动。纳税筹划在我国还处于初级阶段,随着我国市场经济的不断发展,税收制度进一步完善和税收法制进程的加快,纳税筹划将会成为企业理财和经营活动中不可或缺的一部分。企业所得税作为我国一大税种,在企业纳税活动中占有重要地位,具有很大的纳税筹划空间。本文主要是从纳税筹划的意义,企业所得税纳税筹划方法,纳税筹划应注意的问题三方面进行论述。
Tax planning is within the scope of the law, the use of tax policies and the relevant laws and regulations, the economic activities of enterprises arranged to enable enterprises to reduce the tax burden of a financial management activities. Tax planning in our country is still in its infancy, with the continuous development of China’s market economy, the tax system to further improve and speed up the tax legal process, tax planning will become an integral part of financial management and business activities. As a big tax of our country, corporate income tax occupies an important position in the tax payment activities of enterprises and has a great tax planning space. This article mainly discusses the significance of tax planning, the method of corporate income tax planning, the tax planning should pay attention to three aspects.