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企业管理的总目标是企业价值最大化,具体目标是在保值增值的前提下实现企业利润的最大化。税费是企业为获得净利润而付出的一种代价,在企业收入一定的情况下,税费支出的减少意味着企业净收益的增加。税费筹划就是对企业的经营活动事先进行筹划和安排,在合法前提下,降低企业的税负,减少不必要的税费支出,实现企业价值最大化。本文从销售收入、成本费用、固定资产折旧和存货等四个方面浅谈所得税筹划问题。
The overall goal of business management is to maximize corporate value, the specific goal is to preserve the added value of the premise of maximizing corporate profits. Taxes and fees are a price paid by an enterprise for obtaining a net profit. When a company’s income is constant, a reduction in tax expenses means an increase in the net income of the enterprise. Tax planning is the business activities of enterprises in advance planning and arrangements, under the legal premise, reduce the tax burden on enterprises, reduce unnecessary taxes and fees, to maximize corporate value. This article from the sales revenue, cost, depreciation of fixed assets and inventory of income tax planning issues.