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企业所得税是以企业销售收入扣除成本、费用和税金后的生产经营所得和其他所得为征税对象的一个税种。作为企业应该从各个环节进行税务筹划,在合法的前提下,充分享受现有税收优惠政策,减轻企业税收负担,增加企业收益。企业所得税作为每一个企业和个人都会接触和设计的常用税种,针对其所作的税务筹划方案也应全面、具体,以使企业获得更大收益。
Enterprise income tax is a tax which is the object of taxation on the income from production and operation and other income after deducting costs, expenses and taxes from the sales revenue of the enterprise. As an enterprise, tax planning should be carried out from all aspects. Under the premise of being lawful, the government should fully enjoy the preferential tax policies, reduce the tax burden on enterprises and increase the profits of enterprises. As a common tax that every enterprise and individual will contact and design, the enterprise income tax should also be comprehensive and specific in its tax planning plan so that the enterprise can obtain more benefits.