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税收筹划是指纳税人在不违背税法的前提下,运用一定的技巧和手段,对企业的生产经营活动进行科学、合理和周密的安排,以达到少缴、缓缴税款目的的一种财务管理活动。在税收法律许可或未作禁止的范围内,合理利用各种税收筹划工具,降低经营成本,提高经济效益,实现企业利润的最大化,也是企业的合法权利。本文分析了企业税收筹划的特点,并在目前国有企业税收筹划所面临问题的基础上,提出推动国有企业加强税收筹划的对策建议。
Tax planning refers to the taxpayers under the premise of not violating the tax law, the use of certain techniques and means of production and business activities of enterprises scientific, rational and careful arrangements in order to achieve less pay, over a tax purpose of a financial Management activities. Within the scope permitted or not prohibited by tax law, it is also the legitimate right of enterprises to make rational use of various tax planning tools to reduce operating costs, increase economic efficiency and maximize the profits of enterprises. This paper analyzes the characteristics of enterprise tax planning, and puts forward the countermeasures and suggestions on how to enhance the tax planning of state-owned enterprises on the basis of the problems faced by the tax planning of state-owned enterprises.