浅谈企业税收筹划

Discussion About Tax Planning for Enterprises

税收筹划具有政策导向性、事前计划性、择优性等特点 ,具有守法法则、效益原则、风险和收益均衡原则。税收筹划有助于依法治税的实现 ,有助于企业管理水平的提高 ,有助于国家政策的实施。

Under the socialist market economy condition, enterprises are the independent entity , assuming sole responsibility for its profits or losses . Its economic behavior is linked to the economic benefits closely .For those modern enterprise who pursuing their value maximization, how to realize maximized profit under the permission of the tax law is the crucial mission of tax planning.