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目前企业在开展所得税筹划时主要以“膨胀”原理为主线,如膨胀成本发生额、膨胀利息和工资。这样的所得税筹划方式不仅将引起税务机关的关注,并作为异常信息来进行调查,而且对于企业应对新时期内涵式发展的各种挑战业务益处。通过对三个方面的挑战进行分析,应对措施可围绕着:理清新时期企业发展中的短板、建立所得税筹划与发展的联系、以技术创新获取筹划叠加效应、逐步调整现有所得税筹划结构等四个方面来展开构建。
At present, enterprises in the implementation of income tax planning mainly to “expansion ” principle as the main line, such as the amount of inflation costs, interest inflated and wages. Such an approach to income tax planning will not only attract the attention of the tax authorities but also investigate it as unusual information, as well as the business benefits of various challenges that enterprises face in their connotative development in the new era. Through the analysis of three aspects of the challenges, the response measures can focus on: clarifying the shortcomings in the development of enterprises in the new era, establishing the link between income tax planning and development, obtaining the planning overlay effect through technological innovation, and gradually adjusting the existing income tax planning structure And other four aspects to start building.