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在市场经济条件下,企业是自主经营、自负盈亏、独立核算的经济实体,企业在发展的同时也面临激烈的市场竞争。如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,成为目前企业面临的最为关键问题之一,本文从税收筹划的现状及对策展开论述,税收筹划的应用方面主要就增值税与企业所得税的筹划做出一些个人看法。
Under the condition of market economy, the enterprises are the economic entities that run their own businesses, assume sole responsibility for profits and losses and independently account for them. Enterprises are faced with fierce market competition while they are developing. How to reasonably plan all kinds of taxes within the scope of the national law so as to minimize the tax burden on enterprises is one of the most important issues facing the enterprises at present. This article starts with the status quo and countermeasures of tax planning. The main applications of tax planning are: On the value-added tax and corporate income tax planning to make some personal views.