摘要
税收策划既是企业利润最大化的重要途径之一，也是促进企业经营管理水平提高的一种方式。本文通过对不同资格纳税人、不同促销策略应用、企业业务剥离及减免税等情况下应纳税额的计算分析，指出了企业税收策划的途径。
Planning tax is not only one of the enterprise profit maximization important ways, but also can promote enterprise to strengthen its management. This article points out the ways that enterprise plans its tax by analyzing tax payable in different condition.
关键词
企业
税收策划
增值税
Enterprise
plan tax
value added tax.
