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在现代市场经济条件下,企业的组织形式日益多样化,通常可以划分为两个层次,即外部层次和内部层次。外部层次又可划分为三大类,即公司企业、合伙企业和个人独资企业;内部层次是指公司内部设置的,即通常所说的总分公司及母子公司。拥有闲置资本的投资者在选择企业组织形式进行投资时,除了要考虑不同组织形式在筹资、经营风险等方面的因素外,还应考虑税收因素。我国对不同的企业组织形式规定不同的纳税规定,这为投资者进行税收筹划提供了广阔的空间,投资者可以通过对不同企业组织形式的税收负担比较,结合自身情况进行分析,选取最佳筹划方案,获取最高投资收益。
Under the conditions of modern market economy, the organizational forms of enterprises are increasingly diversified and can usually be divided into two levels, that is, the external level and the internal level. The external level can be divided into three categories, namely, corporate, partnership and sole proprietorship; internal level refers to the internal set, which is commonly referred to as the total branch and parent company. Investors who have idle capital should consider the tax factors in addition to the factors such as fund-raising and operation risk in different organizational forms when choosing the form of enterprise organization. China provides different tax regulations for different forms of business organization, which provides investors with a broad space for tax planning. Investors can analyze the tax burden of different business organizations and combine their own situation to select the best plan Program, access to the highest investment income.