企业所得税纳税筹划探析

Planning for Taxation of Enterprise Income Tax

企业所得税是纳税人的一项重要费用,是企业净利润形成前的扣除项目,纳税人应当在不违反税收法律法规的前提下适度地进行税务筹划并取得节税收益。税收筹划贯穿于纳税人筹资决策、投资决策、日常经营和利润分配等生产经营的全过程。

The enterprise income tax is an important expense enterprises make their net conditions of not violating profits. Taxpayers must make a of taxpayers proper plan which is a deducted item before and obtain tax profit under the the tax revenue laws and regulations. Planning for taxation is carried out through the whole process of fund raising, investment, daily management and profit distribution.