资源描述:
《论企业纳税筹划方法(on enterprise tax planning method)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、论企业纳税筹划方法(Onenterprisetaxplanningmethod)OnenterprisetaxplanningmethodAbstract:Thispapercombinestheactualwork,mainlyontheenterprisetaxplanningmethodofinquiry,andputforwardsomePayforKeywords:enterprisetaxpayment;planning;methodsTaxplanningiswithinthescopepermittedbythelaw,andthroughinvestment,financi
2、ng,managementandmanagementActivitiessuchasfinancialactivitiesshallbearrangedandplannedinadvancetominimizeunnecessarytaxexpendituresinordertomaximizetheirexpendituresTomaximizetheaftertaxprofitsorcashflowoftheenterprise.WiththemarketeconomysystembecomingmoreandmorecompleteGood,taxplanningwillbecomea
3、nimportantpartofenterpriseproductionandmanagementprocess.TheauthorcombinestheworkInfact,themethodoftaxplanningisstudiedseriously.First,thetaxplanningmethodofenterprisegroups(1)taxplanningforregionaloperations.Atpresent,thereareenterprisesoperatingindifferentregionsinChinaInadifferentsituation.Anent
4、erprisegroupcanbelocatedintheseatofthememberenterpriseandthecoreholdingcompanyChooseeffectivetaxplanningtoenjoythetaxbenefitsprovidedbytheregionalpoliciesofthegovernment.(two)taxplanninginthedirectionofinvestment.OneofthegoalsofourtaxincentivesistoadjustIndustrystructure.Enterprisegroupscanmakeuseo
5、ftheirownadvantages,consciouslydiversifytheirinvestmentsandmakefulluseoftheirpoliciesThegovernmentadjuststheindustrialstructure,adjuststheproductionstructureofthememberenterprises,andreducestheintegrityoftheenterprisethroughplanningBodytaxcost.Enterprisesneedtopayfullattentiontotheinvestmenttaxpaym
6、ent.SometimestheStatesupportsitThedevelopmentoftheseregionswill,inagivenperiodoftime,betiltedtowardstheactualadministrativepolicies,suchastheexistingspecialeconomiczonesandeconomicandTechnologicalDevelopmentPreferentialtaxpoliciesfordevelopingareasandWesternregions.Investmentintheseareas,sometaxesc
7、anbelessornopay,Thisfullyconformstothegovernment'spolicyorientationandthelegislativeintentofthetaxlaw.Therefore,thedomesticinvestmentshouldbeappropriateWhenchoosingthesepreferentialtaxareas.(three)choosethe