论企业纳税筹划

On Planning the Tax Payment of Enterprises

税收对国家来说是为了实现其职能,凭借政治权利按预定标准无偿地参与国民收入分配的一种手段,而对纳税人来说则是资金的净流出,节约税款支付等于增加纳税人的净收益。随着我国经济的日益发展,如何节约?这一问题日渐显现。"纳税筹划"成为必然,加强筹划,降低纳税风险使企业获得最大收益。

For a nation,taxation is a means to participate in the distribution of national income for nothing according to the predetermined criteria by depending on the political right.However,for taxpayers,it is a net outflow of funds.Saving tax payment equals to adding their net income.With the intense development of Chinese economy,the problem of how to save tax payment is more and more obvious.Planning the tax payment has become a necessity and lowering taxation risks will enable enterprises to receive greatest benefits.