企业所得税法对企业组建税务筹划主要方法的探讨

The discussion on the enterprise income tax law to form enterprises tax planning methods

依法纳税是纳税人应尽的义务,而税务筹划亦是其应当享有的正当权利。在现实经济生活中,税务筹划已逐步成为纳税人理财的重要手段之一。在新形势下,企业作为纳税人,怎样熟悉了解我国企业所得税相关法律制度,利用税法所提供的优惠政策及可选择性条款,合法合理进行税务筹划,为企业提高经济效益已经成为当今企业一个必修的课题。

Tax payment according to law is the obligation of the taxpayers, and tax planning is also the legitimate rights. In the real economic life, tax planning has become an important means for taxpayers＇ financial management. Under the new situation, enterprises as taxpayers, how to become familiar with relevant laws of China＇s enterprise income tax system, using the ax preferential policies and optional provisions provided by tax law, legitimate tax planning, and to increase the economic efficiency has become a compulsory subject in today＇s businesses topic.