论税收筹划的策略

税收筹划是企业为了实现收益最大化,对涉及税收的经济事项进行预先安排,在税法允许的范围内规避部分纳税义务,尽可能节约税款,获得最大的税收利益。企业税收筹划可从企业组建、投资决策、筹资方式、购置设备、生产经营等方面谋求税收筹划的策略,为投资者提供决策参考。

The strategy of planning for tax revenue

Tax revenue plan is enterprise for realization profit biggest melt,is going to arrange in advance for being concerned with the economic item of tax revenue,avoid partial duty to pay taxeses in the scope that tax law allows,economize tax payment as far as possible,get the biggest benefit of tax revenue.This paper establishes from enterprise,investment decision,the way of raising fund,purchase the aspects such as equipment and production operation discuss tax revenue the strategy of planing,offer decision reference for investors.