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随着我国税收征管体制的不断改革和完善,企业已被推向了全面税收约束下的市场竞争环境,在诸多的竞争中,税收成本则是竞争的核心之一,企业的纳税风险越来越大。越来越多的企业努力通过合法的途径寻求低税负,高效益的经营理财方案,为此税收筹划应运而生,并成为近时期企业财务管理领域中的热门话题。近30年来,西方国家对税收筹划几乎家喻户晓,而在我国则是一个新的知识领域,内容体系尚不成熟,只是近几年才逐渐被人们所认识、了解、实践和关注。本文拟对其基本概念和方法作一初步探讨,以期能对企业的税收筹划的理论研究和实践有所帮助。
With the continuous reform and improvement of the tax collection and management system in our country, the enterprises have been pushed into the market competition environment under the restriction of overall taxation. In many competitions, the taxation cost is one of the core of the competition. The tax risk of the enterprises is getting more and more Big. More and more enterprises try hard to find a low-tax and cost-effective financial management plan through legal means. Therefore, the tax planning has come into being and has become a hot topic in the field of corporate financial management in recent times. In the past 30 years, western countries have made almost a few well-known tax plans. In our country, however, they are a new area of knowledge. The content system is not yet mature, but only in recent years has people gradually become aware, understood, practiced and concerned about it. This paper intends to make a preliminary discussion of its basic concepts and methods in order to be helpful to the theoretical research and practice of enterprise tax planning.