摘要
企业纳税筹划的研究,对提高企业依法纳税意识,净化税收法制环境,促进企业公平竞争,以及实现国家产业结构调整、资源合理配置,推动国民经济健康发展都具有重要的意义。企业纳税筹划的方法主要有税率式纳税筹划、税额式纳税筹划、税基式纳税筹划等方式。企业在实际制定企业所得税纳税筹划方案时,应将重点放在降低应纳税所得额和降低税率方面,同时要根据实际情况将三种筹划方式综合起来运用,从而努力做到依法纳税与合理避税的协调统一,提高企业竞争力。
Research on enterprise tax planning is significant for the enterprises to improve sense of tax paying by law, purify tax law, and promote fair competition among enterprises, accordingly, to realize the adjustment of national indus^al structure and rational allo- cation of resources and to advance healthy development of national economy. The method of enterprise tax planning is that of tax rate, tax amount and tax base. In making tax plan, the enterprises should focus on decreasing taxable income and tax rate, in addition, compre- hensively use three tax-planning ways in practice, and try hard to coordinate tax-paying by law and rational tax evasion to improve the competitiveness of the enterprise.
出处
《商业经济》
2009年第21期50-51,77,共3页
Business & Economy
关键词
纳税筹划
所得税
新税法
方法
tax planning, income tax, new tax law, methods
