浅析利润及其分配的税收筹划

Plan and preparation of the tax revenue of profit and its distribution

国家强调依法征收,对纳税人要求依法纳税,在这种大的法制环境下,站在纳税人的角度,如何正确理解税法的规定,对纳税人节税有着重要意义。探讨如何正确调整计税所得额及所得税后利润分配,如何使纳税人取得节税的利益等可以帮助纳税人学税法、懂税法,使自身利益得到保障。

Country emphasizes that levy according to law,as taxpayer asks to pay taxes according to law,is under this kind of big environment of legal system,stand in the angle of taxpayer,how to understand the stipulation of tax law correctly have important mean-ing for taxpayer section tax.After this paper gets volume and income tax only since how to adjust sum tax correctly,profit distribution aspect,make taxpayer how to get the aspects such as the benefit of section tax and have gone on discuss,with help taxpayer studies tax law,understands tax law,makes self benefit get guarantee.