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随着经济的快速发展和纳税意识的增强,企业越来越重视自己作为纳税人的权益。2009年我国成功实现增值税的转型,结合内外资企业所得税的合并,新税法的规定为企业的税收筹划提供了一定的法律依据和安排空间。固定资产作为企业经营管理的重点,对其进行税收筹划的研究就显得更为必要。本文将从企业的税收筹划的发展和相关税收法律背景开始,着重探讨有关固定资产的税收筹划安排,力求为企业的生产经营提供一些操作指导,节约税款成本,实现企业价值最大化的目标。
With the rapid economic development and tax awareness, enterprises pay more and more attention to their rights as taxpayers. In 2009, China successfully realized the transformation of value-added tax. Combined with the merger of income tax of domestic and foreign-funded enterprises, the provisions of the new tax law provided certain legal basis and space for the tax planning of enterprises. As the focus of enterprise management, fixed assets is more necessary for tax planning research. This article will start from the development of enterprise tax planning and the related legal background of taxation, and focus on the tax planning and arrangement of fixed assets, and strive to provide some operational guidance for the production and operation of enterprises, save the tax cost and achieve the goal of maximizing the enterprise value.