随着市场竞争的日益激烈,企业的利润空间越来越小,企业要实现利润最大化,就必须在尽可能多地获取收入的同时,减少自己的成本费用支出。可是企业内部费用成本的压缩空间已越来越少,而作为企业外部成本的税收,其数额的多少却严重影响着企业的实际经济收益,因此实现企业税负最小化的纳税筹划已被越来越多的企业所重视。营业税是企业的主要税种,必然成为企业纳税筹划的重点。企业必须要全面了解并掌握相关的税收法规的规定,然后在税法允许的范围内通过事先筹划,对纳税业务进行安排、选择和策划,达到为企业减轻税负、降低成本的目的,使企业获得最大的经济效益。 With the increasingly fierce market competition, the profit margins of enterprises are getting smaller and smaller. To maximize profits, enterprises must reduce their own costs and expenses while obtaining as much income as possible. However, the cost of internal cost of the compression space has been less and less, and as the external cost of the enterprise tax, the amount of how much it has a serious impact on the actual economic returns of enterprises, so to achieve corporate tax burden minimization tax planning has been more The more companies value. Business tax is the main tax types of enterprises, which will inevitably become the focus of corporate tax planning. Enterprises must fully understand and grasp the relevant provisions of the tax laws and regulations, and then within the scope of the tax law through pre-planning, the tax business arrangements, options and planning, so as to reduce taxes and reduce costs for the enterprise, so that businesses get The biggest economic benefits.