资源描述:
《298.e房地产开发企业固定资产的税务筹划 外文原文》由会员上传分享,免费在线阅读,更多相关内容在工程资料-天天文库。
1、OftaxplanningforrealestateenterprisesAbstract:CorporatetaxplanningreferstothetaxpayerunderthetaxlawsoftherelevantprovisionsoftheTaxmattersoftheenterprisetoreducethetaxburden,helptoachievecorporatefinancialgoalsofthemeasuresandarrangements.Therefore,taxplanningisdifferentfromtaxevasi
2、on,taxevasion,isakeyfinancialmanagementbusinessactivities.Thisaccordingtothecharacteristicsoftherealestateindustry,respectively,fromrealestateproject,constructionandsalesstageshouldtakeintoaccountthetaxplanning,hasgreatpracticalsignificance.1IntroductionTaxistheenterpriseZaishengCha
3、noperationsfreeofchargetotheGovernmenttopayacharge,compulsoryandfreeXing,businessasanindependentbusinessZhuTi,can,underthepremiseofthereasonableandlegitimate,asJianshaotaxestobringan负担revenuereachedalow.Businessactivitiesoftaxplanningasanimportantevent,iscertainoftheobjectiveconditi
4、onsexist,andNowitseemsatleastincludegovernmenttaxesofShuiPingHuTaxLawChangesQingkuangliangleiYinsu.TaxPlanninginalargeextentistheuseofthebenefitsofaccountingpolicychoice.China'staxlawsandaccountingcodesspecifytheenterprisestheextentpermittedbylawandregulationsoftheirselectionsaccoun
5、tingpolicies,offersenterprisesareasonabletaxavoidanceKongJian,stressingapointofviewofrealestateaccountingpoliciesthemainformofTaxPlanning.Firstofalltaxesaccordingtolawisaprerequisitefortaxplanning,taxplanningisbasedontheexistingtaxsystem,ifanareaisnottheactualoperatingrevenuebasedon
6、existingtaxlaw,buttootherfactorslikeincomeindexbasedon,thentoTaxPlanningfortheactualmeaningwillbelost,whichistaxplanningenterprisesshouldpayattentiontoimportantissues.Second,theexistingtaxlawasalegalstability,alsohassomeflexibility,soataxplanningshouldalwayspayattentiontotaxlawchang
7、es.Inthesystemtransitionhasnotbeencompleted,morefrequenttaxadjustmentstage,thisparticularattention,becauseoncetheadjustmentoftaxlaw,taxplanningmaydisappearorchangethebasistoplantheresultmaywellbeplannedwiththeoriginalexpectationsoftheopposite.Therefore,enterprisesshouldpayattentiont
8、opolicymakersandfin