摘要
税收支出作为企业的一项重要经济支出,直接影响到企业的经济利益。因此,在法律许可的范围内,以收益最大化为目的,对企业的生产、经营、投资、理财等事项进行事前安排的税收筹划,越来越成为企业经济决策的重要内容而被企业接受和采纳。然而,我国税收筹划由于起步较晚实务中仍然存在的不规范性和违章操作,必须通过正确、合理的引导,使其达到促进依法征税、推动完善税制和加强征管的目的,并逐步走上社会化、规范化、产业化的发展轨道。
As one of the major expenditure of an enterprise,tax expenses have direct effects on the interesets of the buisineses. So more and more enterprises adopt tax-planning project to make preparations for the taxes on production ,administration, investment and financial management ,so as to promote the maximum interests of the busineses. However,there still exist some irregularity and rule-violations in the practice of the project due to late development of the tax-planning system in china. Tax-planning must be properly guided so that we are able to impose taxes by the law ,perfect the taxation system and enforce the proper levy and management of taxation ,and them lead taxplanning onto the trail of socialization ,standardization and industrialization.
出处
《淮北职业技术学院学报》
2005年第3期34-37,共4页
Journal of Huaibei Vocational and Technical College
关键词
税收筹划
现状
分析
对策
tax-planning
present situation
analysis
countermeasure
