论文部分内容阅读
独立法人公司是指依照公司法设立的,有独立的财产,能够以自己的名义享有民事权利和承担民事义务,并以自己的全部财产对公司的债务承担民事责任的组织。我国独立法人公司的特点在于:由出资人或股东以法律行为设立;以营利为目的;是法人企业;要依照公司法、税法等国家相关法律法规开展日常的经营活动。独立法人公司在法律地位上、财务核算上以及税务征收方面都具有自己的独立性。独立法人公司可以是有限责任公司也可以是股份有限公司。独立法人公司的税收筹划是指在法律规定许可的范围内,通过对
An independent legal person company refers to an organization established according to the Company Law and having independent property, capable of enjoying civil rights in its own name and assuming civil obligations, and taking civil liability for its debts with all its own assets. The characteristics of an independent legal person company in our country lie in: the investor or shareholder is set up by legal act; for the purpose of profit-making; it is a legal person enterprise; and the daily business activities should be conducted in accordance with the relevant laws and regulations of the Company Law and the tax law. An independent legal entity has its own independence in legal status, financial accounting and tax collection. An independent corporation can be a limited liability company or a limited liability company. The tax planning of an independent legal person company means that it is approved within the scope permitted by the law