企业营运过程中的所得税筹划

The Mobilizating of Incom Tax In Business Operation

企业所得税是我国的主要税种之一,在企业纳税活动中具有重要的地位,与企业的经济利益息息相关.它税源大,税负弹性也大,具有很大的筹划空间,是企业开展税收筹划的重点.在企业的营运过程中,纳税人可以从收入的确认、税率的选择和成本费用的扣除这几方面进行筹划,从而取得节税收益.

Business income tax is one of the main items of taxation in our country. It is closely related to the business profit and plays an important role in business taxation. It is a key item in business tax mobilization for it leaves much to be mobilized due to its broadness of tax fund and great elasticity of tax burden. In the process of business operation, the taxpayer can operate from the confirmation of income, the choice of rating and the deduction of cost so as to malce a profit through tax saving.