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2007年我国新企业所得税法的颁发,表示我国税收法律、法规的日趋完善。纳税筹划在渐渐成为公众认可的一种理财方法,身为企业也应完整地理解新企业所得税法并能够熟练运用国家的新税收政策。本文将从纳税人认定、税率变化、税前扣除以及税收优惠政策等方面,更好地分析纳税筹划,以期达到指导企业增加税后利润,提高竞争力的目标。
The issuance of China’s new corporate income tax law in 2007 indicated that the tax laws and regulations in our country are perfecting day by day. Tax planning is gradually becoming a publicly accepted method of financial management. As a business enterprise, it should have a complete understanding of the new corporate income tax law and be able to skillfully apply the new tax policy of the country. This article will analyze taxpayers’ tax planning better in the aspects of taxpayer’s determination, tax rate change, pre-tax deduction and tax preferential policies so as to achieve the goal of guiding enterprises to increase after-tax profits and enhance their competitiveness.