浅谈税收筹划的基本思路和方法

Primary thoughts and methods of the tax design

税收筹划是一门综合性学科 ,是为企业减少税负的一种财务管理活动 ,本文就企业组建方式、企业注册地点、企业筹资过程、企业成本费用及收入等几个方面的税收筹划进行了论述。

Tax design is a synthetical subject. It is a financial management to reduce tax liabilities of the industry. This paper states the tax design from the following aspects: the organizing mode of industry, the location of registration, the process of raising funds, the cost and revenues of the industry, etc.