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国家税收环境的外在表现是一个企业进行的税收筹划,企业的盈利水平深受税制改革的影响。我们国家税制改革的一个里程碑是从2008年1月1日起执行的新企业所得税,它说明我们国家的税制改革又提高到了一个新的层次。摆在我国企业界面前的又一个新的课题是在新的企业所得税下,该怎样进行企业的税收筹划。本文论述的就是新税法下的企业税收筹划问题。本文从企业组织形式方面、投资决策方面、企业纳税方式方面、税基型企业、税率型企业等五个方面来探讨企业的税收筹划问题,希望能为我国当前广大企业的税收筹划问题提供帮助。
The external manifestation of the state tax environment is the tax planning conducted by an enterprise, whose profitability is greatly influenced by the tax reform. A milestone in our national tax reform is the new corporate income tax, effective January 1, 2008, which shows that our country’s tax reform has been brought to a new level. Another new issue before our business community is how to plan corporate taxation under the new corporate income tax. This article discusses the issue of enterprise tax planning under the new tax law. This article discusses the tax planning of enterprises from five aspects: the form of enterprises, the investment decision-making, the ways of tax payment, the tax-based enterprises, the tax-rate enterprises, and so on, hoping to provide help for the current tax planning of the majority of enterprises in our country.