摘要
纳税已成为现代企业进行经营决策时,必须考虑的一个越来越重要的因素。税收筹划是企业在国家法律法规及政策允许的范围内合理节税,减少税负,获取利润的科学方法。本论文将站在纳税人的角度,从费用、固定资产折旧、工资三大方面详细阐述企业在涉税事项上的税收筹划。以期能够为企业提供更加完善的节税方法。
Tax payment has been considered the more and more important factor when the contemporary enterprise makes business decisions. Tax planning is the scientific method for the enterprise to reduce tax and make profit in accordance with the law, regulation and policy. This present paper discusses tax planning from the views of the cost, fixed assets depreciation and salary, and produces the better method for the enterprise to reduce tax
