摘要
所得税是企业的主要税负之一，合理的税收筹划不仅可以使企业减免部分税负，而且还可以增强企业成本控制的意识，达到增强企业实力，提高企业竞争力的目的。企业所得税税收筹划的基本方法主要有三种：环境利用型所得税筹划方法、优惠政策利用型税收筹划方法以及结构利用型税收筹划方法。企业可根据实际情况，通过筹资、投资、生产经营中策略的选择来实现节税。
Enterprise income tax is one of the most main burdens of corporations.Reasonable tax planning can not only reduce taxation burden to some extend,but also reinforce the consciousness of enterprise's cost control.The purpose of enterprise income tax planning is to reinforce the competitiveness and strength of enterprises.The paper discusses three basic ways of enterprise income tax planning,using circumstance－based tax planning structure－based tax planning and preferential duty－based tax planning.According to actual conditions,the paper proposes some advice to reduce taxation by means of tactic choices in raising money,investment and business operation.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2001年第3期48-50,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
