摘要
依法纳税是纳税人应尽的义务,但税收的无偿性决定了纳税人税款的支付是资金的净流出,所以,税收筹划作为纳税人对经济利益的一种追求是完全必要的。文章从税基、税率及企业经营结构的调整等三方面系统地分析了企业所得税节税筹划的方法、理念及其应注意的事项,以帮助企业达到合法节税的目的。
This paper has explained the concept of saving tax. From three aspects, the basis of tax, the rate of tax and the adjustments of enterprise configuration, the essay has systematically analyzed the methods and the concepts of saving and planning enterprise income tax and the items that should be paid attention to in doing above, in order to help enterprises legally save the income tax.
