企业所得税税收筹划研究

A Research on Mobilizating of the Business Income Tax

企业所得税在企业纳税活动中占有重要的地位 ,且具有很大的税收筹划空间。企业若能利用筹资投资方案、生产经营决策方案和利润分配方案的合理选择开展税收筹划工作 ,必将给企业合理合法地减轻所得税负担 。

Business income taxes take an important position in the activity of the enterprise tax,and there is much room for tax mobilization.If it can use the reasonable choice for financing investment,production and operation decision agreement,and profit sharing agreement to carry out tax mobilization,the enterprise can release the burdens of income tax legally and can get the benefit of the earnings after taxes.