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在市场经济条件下,减轻企业税负是提高企业竞争力的一个重要手段,如何在国家法律允许范围内合理地筹划企业的各种税金,使企业税负最轻,成为目前企业面临的关键问题之一。企业进行税务筹划是我国市场经济发展的结果。税务筹划作为一项事前的筹划活动,可以提高企业的经营效果。但是在实践中,税务筹划的运用却受到企业内外许多因素的制约,从而影响了税务筹划在企业的运用和运用取得的效果。从税务筹划的局限性角度,分析并提出企业在进行税务筹划时应该考虑的问题和应该遵守的原则。
In a market economy, reducing corporate tax burden is an important means to improve the competitiveness of enterprises. How to reasonably plan all kinds of taxes within the limits allowed by national laws and make the tax burden of enterprises the lightest, has become the key issue for enterprises at present. one. Enterprise tax planning is the result of the development of China’s market economy. Tax planning as an ex ante planning activity, can improve the operating effectiveness of enterprises. However, in practice, the application of tax planning has been restricted by many factors inside and outside the enterprise, thus affecting the effectiveness of tax planning in the operation and application of enterprises. From the perspective of the limitation of tax planning, this paper analyzes and proposes the problems that enterprises should consider when conducting tax planning and the principles to be observed.