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在西方国家,税收筹划家喻户晓,享有“皇冠上的明珠”之美誉,与战略规划、经营模式以及管理技巧融为一体,对节约税收、递延纳税和控制税务风险有着重要的意义。本文基于国家税收政策,立足于红河州税收政策环境,结合矿产资源型企业的经济活动,对红河州大中型矿产资源型企业所承担的主要税种进行针对性筹划,以期形成具有一定参考价值和借鉴意义的税收筹划思路,为红河州大中型企业进行税收筹划提供一些方法论上的借鉴。
In western countries, tax planning is well-known and enjoys the reputation of “crown jewel”. It integrates strategic planning, business model and management skills, and is of great significance to tax saving, deferred tax payment and taxation risk control. Based on the taxation policy of Honghe Prefecture, based on the tax policy environment of Honghe Prefecture and the economic activities of mineral resource-based enterprises, this paper plans the major tax types borne by large and medium-sized mineral resource enterprises in Honghe Prefecture in order to form a certain reference value and reference Significance of tax planning ideas for large and medium-sized enterprises in Honghe tax planning to provide some methodological reference.