企业所得税纳税筹划的探讨

Discussion about Enterprise Income Tax Planning

文章以系统的观点,围绕追求税后收益最大化这条主线,以有效纳税筹划理论为依据,在对企业所得税纳税筹划进行可行性分析的基础上,从理论和实务两方面介绍了企业所得税筹划的方法和基本途径,为纳税人进行具体的税收筹划提供了指南。

With a systemic attitude and casting eyes to the maximum earnings after tax, on the basis of the analyzing of the feasibility a and under the theory of effective tax paying planning,this paper introduces the methods and essential approaches to the enterprises income tax paying planning from the aspects of theory and practical business which offers the guidance to the tax payers to carry out the practical tax paying planning as well as maintain the enterprises＇ confidence.