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企业所得税是指对我国内资企业以及经营单位的经营所得和其他所得征收的一种税,所得税是目前企业所负担主要税种之一。在当前企业竞争持续加剧,经营利润持续走低的情况下,合理进行企业所得税筹划是每一个企业都需要高度重视的课题。当前我国企业在企业所得税筹划方面还存在较大的不足,这对于企业经营效益提升来说是一个负面影响,在未来企业经营压力不断加大的时代背景之下,客观上要求企业要高度重视企业所得税筹划工作的开展,全面了解企业所得税筹划的基本
Enterprise income tax refers to a tax on the operating income and other incomes of domestic-funded enterprises and business units in China. Income tax is one of the main types of taxes currently borne by enterprises. In the current business competition continued to intensify, operating profit continued to decline in the case of a reasonable corporate income tax planning is every business need to attach great importance to the issue. At present, there is still a big deficiency in the enterprise income tax planning in our country, which has a negative impact on the improvement of business efficiency. Under the background of the increasing pressure of future business operation, objectively requires enterprises to attach great importance to enterprises Income tax planning work carried out to fully understand the basic enterprise income tax planning