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随着我国市场经济的不断发展及税收环境的日益改善,我国企业税收策划需求也在相应的增强,从而需要我们不断的提高税收筹划意识。目前在我国,大多数企业税收策划水平普遍不高,整体缺乏,且尚未形成完善的税收策划理论体系。而且不同行业税收策划有着不同的特点,例如经营特点、交税支出等都使得不同行业的税收筹划存在一定异同,因此需要加大对收税筹划的研究,需要系统研究我国不同行业税收筹划基本理论,发现不同行业收税策划中存在的问题,制定相应的策略,对完善我国收税筹划理论的研究具有理论和应用的双重意义。
With the continuous development of China’s market economy and the improvement of the tax environment, the tax planning needs of enterprises in our country are also correspondingly enhanced, which requires us to constantly raise awareness of tax planning. Currently in our country, most enterprises tax planning generally low, the overall lack of, and has not yet formed a sound tax planning theory system. Tax planning in different industries has different characteristics. For example, business characteristics and tax expenditures all make tax planning in different industries have similarities and differences. Therefore, it is necessary to study tax planning more systematically and to systematically study the basic theory of tax planning in different industries in China , Discovering the problems existing in the tax planning of different industries and formulating the corresponding strategies have the dual meaning of theory and application in improving the theory of tax planning in our country.