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国家和企业在经济利益上的这一对矛盾需要通过纳税筹划合理解决,才能既不使国家财政收入白白流失,又不给企业增添过多的经济负担。依法纳税是每一个纳税人应尽的义务。国家税收具有强制性和无偿性两大基本特征,这就决定了企业税负是一项无相应的收入相匹配的费用支出,税款的支付会导致企业现金的净流出,从而构成纳税人经济利益的损失。国家和企业在经济利益上的这一对矛盾需要通过纳税筹划合理解决,才能既不使国家财政收入白白流失,又不给企业增添过多的经济负担。我国企业正常的税收负担大体包括两部分:一是按确认的收入征收一定比例的流转税,二是按取得的收益征收较高比
This contradiction between the economic interests of the state and the enterprise needs to be properly solved through tax planning so as to enable the state financial revenue to be lost without any loss and without adding too much economic burden to the enterprises. Paying taxes according to law is an obligation to every taxpayer. The national tax has two basic characteristics: mandatory and non-reimbursable. This determines that the enterprise tax burden is a matching expense that is not matched by corresponding income. The payment of tax will result in a net outflow of cash to the enterprise, thus constituting a taxpayer's economy Loss of interest. This contradiction between the economic interests of the state and the enterprise needs to be properly solved through tax planning so as to enable the state financial revenue to be lost without any loss and without adding too much economic burden to the enterprises. The normal tax burden on Chinese enterprises generally consists of two parts: First, a certain percentage of the turnover tax is levied according to the confirmed income; second, the higher income is levied according to the obtained income