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我国的税务制度经过多年的不断完善和修订,尤其是2008年开始实施新《所得税法》是我国税务发展历史上的一个重要节点,进一步完善了我国税务管理制度,推动我国税务改革进入一个新的发展阶段。而企业在新税务法下如何进行税收筹划已经成为各个企业及相关学者研究的新课题。在本文研究中,将以制造行业企业为例总结新税法下的税收筹划概念及现状,并探讨制造业企业在生产经营过程中的税收筹划策略。
After many years of continuous improvement and revision of the taxation system in our country, especially since the implementation of the new Income Tax Law in 2008, which is an important node in the history of taxation development in our country, the taxation system in our country has been further perfected and a new tax reform has been put into operation in our country development stage. However, how to carry out tax planning under the new tax law has become a new topic for various enterprises and related scholars. In the research of this paper, we will summarize the concept and current situation of tax planning under the new tax law by taking manufacturing enterprises as an example, and discuss the tax planning tactics of manufacturing enterprises in the process of production and operation.