论文部分内容阅读
随着经济体制的改革以及经济全球一体化,企业间的竞争日益激烈,企业要想适应这种环境去生存,主要靠的是细分市场和降低成本,各种税金对企业来说是主要的成本费用之一,所以它影响着企业的利润以及其发展战略目标。当前世界各国为促进其经济发展也作出不同的政策倾向。近几年来我国的税法也做了大幅度改动,不同的地区、不同的行业税收政策也存在着很大的差异。这些都为企业的纳税筹划提供了空间与条件。如营改增方面、高新技术开发企业、企业雇佣残疾人方面、购入节能环保设备方面等都出台了一些税收优惠政策,这些政策的出现对于企业来说既是机遇又是挑战。那么如何应用这些政策,使企业达到合法合理地节税,最终实现整体税负最小化,目标成本最佳,经济效益最大化是企业共同的话题。
With the reform of the economic system and the globalization of the economy, the competition among enterprises is becoming fiercer and fiercer. To survive in such an environment, enterprises mainly depend on market segmentation and cost reduction, and various kinds of taxes are of major importance to the enterprises Cost one of the costs, so it affects the company’s profit and its strategic development goals. All countries in the world now make different policy preferences to promote their economic development. In recent years, China’s tax laws have also been drastically changed. There are also great differences in tax policies in different regions and industries. These are for enterprises to provide tax planning space and conditions. For example, in terms of camp reform, some high-tech development enterprises, enterprises employing disabled people, and purchasing energy-saving and environmental protection equipment have introduced some tax preferential policies. These policies are both opportunities and challenges for enterprises. So how to apply these policies to enable enterprises to achieve legal and reasonable tax savings, and ultimately to achieve the overall tax burden minimization, the goal of the best cost, maximize economic efficiency is the common topic of business.