浅析煤炭企业税收筹划设计

Coal Enterprise Tax Planning and Design

在竞争开放的市场经济体制下,企业都是以追求自身经济利益的最大化为目标,税收筹划就是实现经济利益最大化的有力措施之一。税收筹划主要是指企业在国家政策的许可下,按照税收法律法规的立法导向,通过对筹资、经营、投资、理财等活动进行合理的事前筹划和安排,取得节税效益,最终实现企业利润和企业价值最大化的一种经济活动。税收筹划已成为现代企业财务管理的重要内容。

In a competitive open market economy system, enterprises are to pursue their own aims for the maximum economic benefits. Tax planning is one of the measures to achieve a strong economic interest to maximize. Tax planning mainly refers to an economic activity that the enterprises, in the national policy of permitting, in accordance with the legislative direction of tax laws and regulations make reasonable advance planning and arrangements for the financing, management, investment, finance and other activities to obtain tax - saving benefits, and ultimately realize the maximization of corporate profits and enterprise value. Tax planning has become an important content for modem enterprise financial management.