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所得税企业所要纳税税种的重要组成部分,随着我国税收政策的不断发展和完善,企业逐步获得了更加宽松的纳税筹划空间。做好纳税筹划工作,能够有助于实现企业价值最大化的财务管理目标。针对纳税筹划工作的研究和论证,可以在很大才程度上提高纳税人的税收筹划意识,对推动企业所得税纳税筹划工作起到积极影响。在宏观经济环境瞬息万变的当下,制造业企业所面临的市场竞争日趋激烈,企业需要在完成盈利的过程中尽可能节约成本,以便更好地实现资本管控。
Income tax Enterprises to be an important part of tax types, with China’s tax policy continues to develop and improve, companies have gradually been more relaxed tax planning space. Tax planning work well, can help achieve the goal of maximizing the value of financial management. Research and verification of tax planning work can raise taxpayers’ awareness of tax planning to a great extent and play a positive role in promoting corporate income tax planning. In the rapidly changing macroeconomic environment, manufacturing enterprises are facing increasingly fierce market competition. Enterprises need to save money as much as possible in the process of making profits in order to better control the capital.