浅谈企业投资中的纳税筹划

On the Rate Paying Planning in the Investment of Enterprise

从投资地区的选择、投资行业的选择、投资规模的选择、企业组织形式的选择、投资方式的选择五个方面论述了纳税筹划的主要内容和方法,说明几个在实际操作中应注意的问题,要防范纳税筹划风险;要遵循成本效益原则;要正确区分纳税筹划和避税。

This article discusses the main content and method of the planning of rate paying from five ：aspects as follows： the selection of investment area, the selection of investment business, the selection of investment scale, the selection of organization form, and the selection of investment way, etc. It brings forward several problems which should be paid attention to in the process of practical operation, Meanwhile, it presents the point of view that the risk of rate paying plan should be prevented, the cost and benefit principle should be obeyed and the differences between rate paying plan and tax avoidance should be distinguished.