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1、试论大型企业教育培训机构税务筹划（Taxplanningofeducationandtraininginstitutionsinlargeenterprises）TaxplanningofeducationandtraininginstitutionsinlargeenterprisesOntaxplanningofeducationandtraininginstitutionsinlargeenterprises2008-12-2015:15:38Abstract:thetaxburdenofeducationandtraininginstitutionsinlar
2、geenterprisesistooheavy,whichhasaffectedthedevelopmentofeducationandtraining.Taxplanningshouldbecarriedoutinaccordancewithtaxpolicyonthebasisofcomplyingwiththestatetaxlaw.Throughscientificandreasonabletaxplanning,wecanenjoythepreferentialtaxpoliciesfortheeducationindustry,soastoreduceth
3、etaxburdenofenterprisesandimprovetheeconomicbenefitsofeducationandtraining.Keywords:largeenterprises;educationandtraining;taxplanning;scientificfinancialmanagementTaxrevenuehasbecomeaneternalhottopicinmoderneconomiclife.Nomatterthelegalpersonorthenaturalperson,whetherrichorpoor,aslongas
4、thereistaxablebehavior,itisillegaltopaytaxeswithoutpayingtaxes,andtherealityisthatsometaxpayersarereluctanttopaytaxes.Howtocomplywiththetaxlawsofthestatetaxlaw,thetaxpolicy,taxplanningscientifically,inordertoreducethetaxburdenofenterprises,improvetheeconomicefficiencyofenterprises,which
5、isanimportantcontentofscientificfinancialmanagementactivitiesofenterprises.I.currenttaxsituation(1)taxpaymentstatusoflargeenterprises'educationandtraininginstitutionsrecognizedbythetaxauthoritiesArticle1oftheInterimRegulationsonbusinesstaxprovidesthattheunitsandindividualswhoprovidetaxa
6、bleservices,transferintangibleassetsorsellimmovablepropertywithintheterritoryofthePeople'sRepublicofChinashallbetaxpayersofthebusinesstax.Taxableservicesrefertotheservicesthatbelongtothetransportation,construction,finance,insurance,postandtelecommunications,cultural,sports,entertainment
7、andservicetaxitems.Thetaxauthoritiesgenerallydefinethetrainingandaccommodationservicesprovidedbytheeducationaltrainingunitsoflargeenterprises,whichbelongtotheculturalandsportsindustries,andshallbesubjecttobusinesstaxinaccordancewiththefirstregulationoftheProvisionalRegulationso
