论文部分内容阅读
企业的目标是追求价值的最大化,在社会注主义市场经济条件下,在比较充分的市场竞争中,企业实现利益的最大化无非两种途径,一是增加收入,另一方面是降低成本。企业的纳税筹划正是基于企业节约成本的考虑而进行的,当然,这种筹划也是依据相应的法律法规来进行的。本文选择了我国当前的营改增、企业所得税的税收政策的大背景下,探讨企业的纳税筹划问题,以期帮助企业做好纳税筹划的管理。
The goal of the enterprise is to pursue the maximization of value. Under the condition of social market-oriented economy and full competition in the market, there are no more than two ways for the enterprises to maximize their profits: one is to increase their income and the other is to reduce their costs. Enterprise tax planning is based on enterprise cost savings considerations, of course, this plan is based on the corresponding laws and regulations to carry out. This paper chooses the current tax reform in our country, the tax policy of corporate income tax background, discusses the tax planning of enterprises, with a view to helping enterprises do tax planning management.