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伴随着我国经济社会的快速发展,各种经济利益主体特别是私人经济利益主体追求收入最大化的冲击会日益强烈,然而各种经济利益主体自身所创造的价值既定,因此各种经济利益主体追求收入最大化的途径就是少交税。但是企业的纳税也不能违背税法的意志和国家政策的导向,在此条件下,税收筹划便应运而生。某航空公司股份有限公司著名的返航事件和合并上海航空事件就是运用税收筹划的两个经典案例,本文便以某航空公司股份有限公司案例来突出税收筹划的重要性和必要性。
With the rapid economic and social development in our country, the impact of various economic interests, especially private economic interests, on the pursuit of maximizing income will become stronger and stronger. However, all kinds of economic interests themselves create value, so the pursuit of various economic interests The way to maximize your income is to pay less tax. However, taxpayers should not violate the will of the tax law and the orientation of national policies. Under such conditions, tax planning has emerged. The famous return event of an airline company and the merger of Shanghai Airlines incident are two classic cases of using tax planning. In this paper, we will highlight the importance and necessity of tax planning with the case of an airline company.