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在企业经营过程中,税收作为企业客观理财当中的一种,如何依法纳税并能动地利用税收杠杆,谋取最大的经济利益,成为企业理财的行为规范和基本出发点。一个企业如果没有良好的税收筹划,不能有效地安排税务事项,就谈不上有效的财务管理。对于追求价值最大化的企业来说,如何在税法许可下,实现税负最低或最适宜,也就成为企业进行税收筹划的重心所在。因此,深入探讨企业税收筹划的理论依据和筹划思想,就成为迫在眉睫的问题。
In the process of enterprise management, as one of the objective financial management of enterprises, how to pay tax according to law and make use of tax leverage dynamically to seek maximum economic benefits, tax has become a code of conduct and basic starting point for enterprise financial management. If an enterprise does not have a good tax planning, can not effectively arrange tax matters, can not talk about effective financial management. For the pursuit of maximizing the value of the business, how the tax law permits, to achieve the minimum tax burden or the most appropriate, it has become the focus of corporate tax planning. Therefore, in-depth discussion of enterprise tax planning theory and planning ideas, it has become an urgent issue.