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企业税收筹划在《中华人民共和国企业所得税法》(以下简称“新企业所得税法”)出台后,理应顺应时代发展给予新的解读和更有效的运用。事实上企业税收筹划并不是一个新生事物,在西方国家已有很长的历史,不仅被政府认可,而且在企业中应用十分普遮,企业通过税收筹划规避风险,创造机遇企业税收筹划应遵循合法、合理、事前筹划、成本效益和风险防范五项原则,同时应注意选择好时间、注册地点和企业组建形式。本文重点解读新时期的税收筹划,它具体的概念和特点以及在新企业所得税法环境下的筹划策略问题。
After the promulgation of the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “New Enterprise Income Tax Law”), corporate tax planning should be given a new interpretation and more effective application in accordance with the development of the times. In fact, enterprise tax planning is not a new thing. It has a long history in western countries. It is not only approved by the government, but also widely used in enterprises. Enterprises use tax planning to evade risks and create opportunities. Enterprise tax planning should follow the law , Reasonable, pre-planning, cost-effectiveness and risk prevention five principles, should also pay attention to choose a good time, place of registration and business formation. This article focuses on the tax planning in the new era, its specific concepts and characteristics as well as planning strategies under the new corporate income tax law.