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无论是新办的生产加工企业,还是经营规模不断扩大的商贸企业,都会遇到税务筹划的问题。税收是影响企业收益的一个重要因素,合理的税务筹划有助于企业减少费用支出,提高经济效益,因而日益引起企业的关注。企业所得税在企业纳税总额中占较大比重,其税务筹划应引起企业重视,本文在阐述企业所得税重的税务筹划涵义的基础上,分析税务筹划的特征及应遵循的原则,然后简要论述了企业所得税中的税务筹划方法,最后做出了总结。
Whether it is a newly-established production and processing enterprise or a business enterprise with a continuously expanding operating scale, it will encounter the problem of tax planning. Tax revenue is an important factor that affects the profit of the enterprise. A reasonable tax planning can help enterprises to reduce their expenses and increase their economic benefits. Therefore, they are attracting more and more enterprises’ attention. Corporate income tax accounts for a large proportion of total corporate tax, and its tax planning should attract the attention of enterprises. On the basis of elaborating the meaning of corporate tax planning, this paper analyzes the characteristics of tax planning and the principles to be followed, Tax planning methods in income tax, and finally made a summary.