企业税务策划与税收优惠政策研究

Research on the Tax Planning and Tax Allowance Policy in Enterprises

税收优惠无疑为企业等经济实体节约了成本费用,保留了收益,但并不是"免费的午餐",若不谨慎对待,则很可能要为此付出沉重的买单。基于这个认识,本文遵循理论研究与案例研究相结合的方法,对税收优惠冲突的根源进行分析,以期为税务策划实践活动提供有益的启示。

Undoubtedly tax allowance not only has economized costs and expenses for economic entities such as enterprises,but also has refained incomes.However,it is not a “free lunch”,and if not treated with caution ,economic entities would probably bear heavy checks for it .Based on such under-standing,this text adopts methods combining theoretical research .with case research to analyze the origin of tax allowance conflicts,in the hope of offering enlightenment for activities in tax planning.