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利用税收优惠政策达到节税的目的是实现财务管理目标的有效手段之一。那么如何解决既保证国家正常税收收入又能使企业减轻税负呢?笔者谈谈在企业中调查的一些体会和企业如何节税的有关问题。一、国内外企业对节税的界定及特征节税也称税收策划,是指纳税人在国家法律、法规允许的条件下,从各种纳税方案中进行科学合理的事前选择,进而设计和规划纳税人自身经营、交易及财务事项,采取一定的形式、方法和手段,实现纳税负担降到最低的一切行为过程。节税
The use of tax incentives to achieve the purpose of saving is one of the effective means to achieve the goal of financial management. So how to solve both to ensure that the normal tax revenue but also to enable enterprises to reduce the tax burden? I talk about some of the enterprises in the survey and how the business tax issues related to the issue. First, the domestic and foreign enterprises on tax definition and characteristics Tax savings, also known as tax planning, refers to the taxpayers in the national laws and regulations allow the conditions from various tax plans for scientific and rational ex ante selection, and then design and planning Taxpayers own business, trading and financial matters, to take certain forms, methods and means to achieve the tax burden to a minimum of all the conduct of the process. Tax savings