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国有企业是国家经济的重要支柱,是国家经济生活的主体,在为国家经济发展提供强大动力的同时,也为国家上缴了丰厚的税收。但是,国有企业作为企业,最终的目的还是为了获取更为可观的收益,而除了控制成本提高利润之外,国有企业还应当认识到税收规划对于企业利润增长的重要性。本文对税收规划的特点进行了阐述,并且简要介绍了国有企业进行税收规划的方法。
State-owned enterprises are an important pillar of the national economy and the mainstay of the country’s economic life. As they provide a powerful impetus to the country’s economic development, state-owned enterprises have turned over huge tax revenues. However, the ultimate goal of state-owned enterprises as enterprises is to obtain more substantial returns. Apart from controlling costs and increasing profits, state-owned enterprises should also recognize the importance of tax planning for the growth of corporate profits. This paper elaborates the characteristics of tax planning and briefly introduces the methods of tax planning by state-owned enterprises.