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1、外文文献翻译:原文+译文原文TheresearchofcorporateVATplanningPhillipsJDAbstractEnterprisetaxplanningisverynecessity.Butmosttaxplanningofenterpriseissodifficult,themanagernormallyfeeldonotknowhowtostartit.Thisismainlybecausewhendoingtaxplanningpersonnelbreadthanddepthofthinkingislimited.Infact,inviewoftheen
2、terpriseacertainbusiness,aslongasthetaxpersonneltoallbusinessrelatedtaxlawresearchunderstandtherelevantrulesandregulationsareinplace,socompanieswhendoingtaxplanningshouldbenoproblem.Forexampleandtoincrease"camp”thetaxplanning,thecategoriesoftaxesthatmustbeconsideredincludingthebusinesstaxandv
3、alue-addedtax,therelevantexpensessuchasurbanmaintenanceandconstructiontaxandeducationalexpensestoadd.Ofcourse,theenterprisecannotonlyconsiderwhendotaxplanning;abusinessenterprise^businessisverybroad,sowhendoingtaxplanningtooverallconsideration.Keywords:value-addedtax;theindividualincometax;Ta
4、xrate;Taxplanning1IntroductionEnterprisesbetweentheincreasinglyfiercemarketscompetitions,enterpriseswanttogainshareinthemarket,aplace,youmustadapttotheevolutionofnaturallaw,hasthestrongerthanotherenterprisecompetitivepower,andthiskindofcompetitionpowerdependmainlyonmarketsegmentandreducetheco
5、st.Undoubtedlytaxisanimportantpartinenterprisecost,themainbodyofenterprisetaxincludevalueaddedtax,incometax,businesstax,consumptiontax,etc.,andoccupythelargestproportionofisvalueaddedtax,accountingearningsandtherealizationofthegoaloftheenterpriseplaysanimportantsignificance.Becausedifferentco
6、untrieshavedifferentsocialandeconomicdevelopmenttoitspolicyorientation,sodifferencesexistindifferentcountriesanddifferentindustries,thetaxpolicyandaccountingsystemforthechoiceofaccountingmethodsmoreflexible,whichprovidesachoiceofVATtaxconditionsandspace?TheVATtaxplanningforenterpriseattention
7、,recognitionandmoreandmoreattention.Taxplanningingraduallyimprove,alreadyhaveasystematicandmarketcharacteristics.Andthedevelopmentofsociety,marketeconomyunceasingprosperity,haspromptedthecompanyconstantlyinnovateoneselfproductionmode,operatio