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一般纳税人税收筹划指在法律许可范围内,通过对经营、投资、理财活动的事先筹划与安排,为一般纳税人谋求最大纳税利益,达到企业减轻税负的目的而开展的税收筹措与规划,是企业实现税后利润或现金流量最大化综合方案中的纳税优化选择。
General taxpayers’ tax planning refers to the tax collection and planning that is carried out by the law for the purpose of alleviating the tax burden for the general taxpayer through planning and arranging the operation, investment and wealth management activities in advance, It is the tax optimization choice in the comprehensive plan that the enterprise realizes the profit after tax or maximizes the cash flow.