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税收筹划作为企业追求利益最大化目标的有效措施,是企业在激烈的市场竞争中节约成本提高竞争力的有效途径。在我国,税收筹划方兴未艾,在宏观方面面临着法律不健全,税收筹划管理混乱,经验不足等一系列问题,加上企业自身进行的税收筹划活动具有一定的局限性,所以各企业的税收筹划活动很难达到其预期的目的。本文从税收筹划概念、我国税收筹划所面临的问题等方面出发,阐述了现阶段改进税收筹划的方法。
As an effective measure for the enterprise to pursue the goal of maximizing profits, tax planning is an effective way for enterprises to save costs and increase their competitiveness in the fierce market competition. In our country, the tax planning is in the ascendant and facing a series of problems such as imperfect law, chaotic tax planning and management and lack of experience in the macroscopic aspect. Moreover, the tax planning activities carried out by the enterprises themselves have some limitations. Therefore, the tax planning activities It is difficult to achieve its intended purpose. Based on the concept of tax planning and the problems faced by tax planning in our country, this article expounds the methods of improving tax planning at the present stage.