论文部分内容阅读
税收筹划是纳税人在不违反现行税法的前提下,在对税法进行精细比较后,对纳税支出最小化和资本收益最大化综合方案的纳税优化选择,它是涉及法律、财务、经营、组织、交易等方面的综合经济行为。企业整体搬迁对任何企业来说都是一个大项目,其中所涉及到的财务和税务问题很多,企业应在法定范围内,重视税收筹划工作,合理合法的进行避税操作。本文针对企业政策性搬迁实际情况提出了税收筹划意见。
Tax planning is the taxpayers under the premise of not violating the current tax law, after careful comparison of the tax law, the minimum tax expenditure and maximize the return on capital comprehensive tax pay options, it is involved in the legal, financial, business, organization, Transaction and other aspects of the comprehensive economic behavior. The relocation of enterprises as a whole is a big project for any enterprise. There are many financial and tax issues involved. Enterprises should attach importance to tax planning work within the statutory scope and conduct tax avoidance operations reasonably and legally. In this paper, tax planning proposals for the actual situation of corporate policy relocation.