试论企业税收筹划方法

On the Method of the Preparation of Enterprise's Tax Revenue

随着我国市场经济的逐步发展,税收筹划逐渐引入到纳税人的日常经营活动中。这不仅仅表现为现金的支出,它还和其他财务活动一起,构成企业全部的理财活动。纳税人通过对纳税方案的合理筹划,可以成功地减轻税负,最终实现企业价值的最大化。

With the development of the market economy in our country, the preparation of the tax revenue is introduced in the taxpayer＇ s daily business activities gradually. It is not merely shown as the expenditure of the cash, it also should be formed all the financing activities of the enterprises with other finaneial activities. The taxpayer can succeed in lightening the burden of taxation through the preparing rationally of the scheme to paying taxes, then they will realize the maximization of enterprise＇ s value.