论现行税制下的企业所得税纳税筹划

Study on Plans of Enterprise Income Tax under Tax System in Force

在现行税制下,详细了解纳税筹划的界定和意义,并掌握企业所得税筹划各种内容和方式,不仅是企业利益最大化的重要途径,也是促进和提高企业管理水平的一种方式。

Under tax system in force, we should specificly know the division and meaning of tax plans, and manage all the content and methods of enterprise income tax .It is not only an important way of maximum profit but also a great promotion in improving the management level of enterprises.