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2001年我国正式加入WTO世界贸易组织,迎来了我国经济贸易与国际接轨的春天。对我国引进外资和发展出口业有很大的帮助,促进了我国国民生产总值的增长。同时我国企业税收的体系也逐渐规范系统化,对税收筹划的要求也越来越严格和重视。作为企业的一种合法理财方式,企业税收纳税筹划工作直接关系到企业的实际经济利益。这些年随着我国经济地位的提高,国家也在企业税收筹划上下了很大的功夫,制定推出了许多企业优惠政策,让更多的企业减少税收压力,争取获得最大利益,促进金融企业的良性运行和发展。企业所得税是企业纳税筹划当中的一项重要内容,但在实际操作的过程中,却屡屡碰壁。本文根据我国企业税收筹划过程中存在的问题进行阐述和研究,提出相关的有效建议。
In 2001, China officially acceded to the World Trade Organization, ushering in the spring of China’s economic and trade integration with the world. It is of great help to our country in introducing foreign capital and developing export industries, and has promoted the growth of our country’s gross national product. At the same time, the system of corporate taxation in our country is gradually standardized and systematized, and the requirements for tax planning are also becoming more and more strict and valued. As a legitimate way of financial management, corporate tax planning work directly relates to the actual economic interests of enterprises. In recent years, with the improvement of China’s economic status, the state has also made a great effort in tax planning of enterprises. Many preferential policies have been formulated and promulgated so that more enterprises will reduce their tax pressure, strive for the maximum benefits and promote the benignity of financial enterprises Operation and development. Corporate income tax is an important part of corporate tax planning, but in the actual operation of the process, but often run into trouble. Based on the problems existing in the tax planning of Chinese enterprises, this article elaborates and researches and puts forward relevant and effective suggestions.