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企业所得税是我国的主要税种之一,在企业纳税活动中也有重要的地位。它的税源大,税负弹性也大,具有很大的税收筹划空间,是企业开展税收筹划的重点。 企业充分利用现行税税收筹划(又称节税),是在税收法律、法规和制度等政策许可,使得税负最小或税后利润最大的一种筹划行为。但是,在现阶段由于受计划经济体制和传统观念的影响,很多企业对税收筹划的实质、重要性和方法认识不足,再
Enterprise income tax is one of the main tax types in our country, and it also plays an important role in corporate tax activities. Its large tax source, large tax flexibility, and great tax planning space are the key points for enterprises to carry out tax planning. Enterprises make full use of the current tax revenue planning (also known as tax savings), tax laws, regulations and systems and other policies permit, so that the minimum tax burden or after-tax profit of a planning act. However, at this stage due to the impact of the planned economic system and traditional concepts, many enterprises do not fully understand the nature, importance and methods of tax planning.