论文部分内容阅读
随着社会经济的发展,纳税筹划日益成为纳税人理财或经营管理中不可或缺的一个重要组成部分。在市场经济条件下,减轻企业税负是提高企业竞争力的一个重要手段,如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,成为目前企业面临的最为关键问题之一,这便产生了企业如何筹划纳税问题。在会计核算中充分运用税法给予的对已有利的可能选择与优惠政策,以最小的筹划成本获得最大的税收效益,并研究其在企业纳税筹划中的具体运用。
With the development of society and economy, tax planning has become an indispensable part of taxpayers’ financial management or management. Under the conditions of market economy, reducing corporate tax burden is an important means to improve the competitiveness of enterprises. How to properly plan various taxes of enterprises within the scope permitted by national laws, so that the tax burden of enterprises is the lightest, becoming the most critical issue for enterprises at present. One of them, this has led to how companies are planning to pay taxes. Fully use the favorable options and preferential policies that have been granted by the tax law in accounting, obtain the greatest tax benefits with minimum planning costs, and study their specific application in corporate tax planning.