简论监狱企业的税收筹划

税收筹划是纳税人在税收法律法规的框架内,为实现自身价值最大化或股东权益最大化,通过对经营、投资、筹资等活动进行旨在减轻税负的谋划与对策。随着我国市场经济的深入发展和监狱体制改革工作的有序推进,监狱企业将由过去的受国家税收优惠政策保护向参与市场公平竞争转变。因此,做好监狱企业的税收筹划工作十分重要和迫切。

On Tax Planning of Prison Enterprise

Tax planning refers to that, the taxpayers, in order to maximize their own value and shareholder’s rights and interests within the framework of tax laws and regulations, take some planning activities and measures to manage and reduce the tax burden. With the further development of market economy in our country and the prison system reform work orderly carrying out, the prison enterprises shall change from being protected by the state preferential tax policies to finally participating in the fair competition in the market. Therefore, it is very important and urgent to do a good job of prison enterprise's tax planning.