企业销售活动中纳税筹划的相关问题探讨

Discussion on Tax Planning＇ s Related Issues of Sales Activities in Enterprises

随着我国市场经济体制的不断完善以及税制的不断改革，纳税筹划中存在的不足之处逐渐凸显，这有待于我们对诸如企业销售活动中的纳税筹划问题进行一步地加强理论研究和实践探索。本文首先对纳税筹划进行概述，然后指出销售活动中纳税筹划的重要性，最后重点探讨销售活动中所涉及的兼营与混合销售行为的纳税筹划，企业销售中有关折扣的纳税筹划以及代销方式选择的纳税筹划等。

Along with Chinag market economic system continues to improve, as well as reforms of the tax system, the shortcomings of the tax planning gradually highlight. That remains to be sales activities such as enterprise tax planning issues in a step to strengthen the theoretical study and practical exploration. This article overview tax planning and then point out the importance of tax planning in sales activities, and finally focused on sales activities and mixed sales behavior concurrently involved in tax planning, corporate sales tax planning as well as the distribution of relevant discounts in select tax planning.