浅谈企业经营活动中的纳税筹划

Discussing the tax planning in the enterprise operation

正确地对纳税事务进行核算和筹划,是企业重要财务管理工作。纳税筹划不同于避税和偷税。避税是一种合法行为,但违反国家政策取向和立法本意。一旦相关法律法规得到补充和完善,原本合法的行为就会变为非法,而企业合理地进行纳税筹划,会为企业带来经济利益。本文对纳税筹划的作用、应遵循的原则以及企业如何合理地进行纳税筹划等作了详尽的论述。

Proper tax accounting and planning is important financial managerial work of enterprises. Tax planning is different from tax avoidance and tax evasions. Tax avoidance is a lawful action, but against the national political orientation and the original intention of legislation. Once the related laws and regulations are supplemented and perfected, the original lawful actions are becoming the unlawful ones. Enterprises' proper tax planning will bring about profits. The author expounds the role of tax planning, the principles that should be observed and how enterprises make proper tax planning.