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作为经济活动的主要参与者,追求利润最大化已成为企业生存和发展的根本动因。税收支出作为企业成本的重要组成部分,对其进行有效筹划可降低企业的成本,提高其整体效益和财务管理水平,增强市场竞争力。本文在对我国企业所得税纳税筹划方法研究的基础上,综合运用税收学的理论工具与研究方法,对企业纳税组织形式、固定资产折旧政策选择进行了深入系统的分析研究。通过对纳税筹划方式的研究,对于减轻企业在企业所得税的税负,降低企业的经营成本,从而对提高企业经济效益具有非常重要的意义。
As the main participants in economic activities, the pursuit of profit maximization has become the fundamental motive for the survival and development of enterprises. As an important part of the enterprise cost, tax expenditure can effectively reduce the cost of the enterprise, improve its overall efficiency and financial management, and enhance its market competitiveness. On the basis of the research on the tax planning methods of corporate income tax in our country, this paper makes a comprehensive and systematic analysis on the tax form of enterprises and the depreciation policy of fixed assets by comprehensively using the theoretical tools and research methods of taxation theory. Through the study of tax planning methods, it is of great significance to reduce the tax burden on enterprises and reduce the operating costs of enterprises, and thus to improve the economic efficiency of enterprises.