纳税方法

基于领域知识的纳税评估方法研究

Study on Method of Tax Checking Based on Domain Knowledge

二是按税种总结了房地产企业适用的纳税筹划方法。

It applies tax planning theories into the operating process of real estate companies .

介绍了关联企业交易、企业产权重组等其它活动中的纳税筹划方法。

The tax planning approaches during the others activity such as the trade among affiliated enterprises , the reorganization of property right of enterprises are introduced .

税务部门在实际工作中不断探索纳税评估方法并通过纳税评估极大地推进了税收管理工作，并取得了阶段性成效。

The tax authorities in the practice work continuously explore tax assessment method and through the tax assessment greatly promote the tax management work , Made staggered achievement .

通过分析、对比，找到企业的最佳纳税筹划方法，从而降低企业的税负，实现企业的最佳盈利能力。

Through the analysis and comparison of the enterprise , and find the best tax planning method to reduce the burden of enterprises , and realize the best profitability .

本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。

This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning , through comparing , analyzing and find the best method of tax planning .

他解释说纳税的方法是由大众制定的并经多数人同意，它要让穷人和中产阶级看到税收是为了惩罚有钱人。

He explained that the idea of taxes was made popular , and accepted by the majority , by telling the poor and the middle class that taxes were created only to punish the rich .

使房地产开发企业在进行生产经营过程中根据其经营阶段和经营特点选择最适合本企业的纳税筹划方法，对房地产开发企业有一定的参考价值。

There must be the reference value to make real estate development industries in the process of production and operation phases in accordance with its business and operating characteristics of the enterprises to choose the most suitable method of tax planning for real estate development industries .

基本的理论包括跨国公司运用转移定价进行税收筹划的动机，转移定价适用于公平交易原则下的定价方法，转移定价下的纳税调整方法以及转移定价的管理经验。

The basic theory including the Multi-National Corporation uses motivation for tax planning of transfer pricing , the pricing method of transfer pricing is suitable for even bargain under the principle of transfer pricing , tax adjustment methods and the experience of management of transfer pricing .

纳税筹划方法的研究对于国家产业结构的优化、宏观经济调控的贯彻、税法制度的完善、企业竞争力的提升、纳税人纳税意识的增强等方面都具有重要的意义。

The research on tax planning approaches is significant to optimize the national industry structure , carry out the macroscopical economy control , perfect the tax law and system , improve the competition force of enterprises , strengthen the consciousness of paying tax for taxpayer and so on .

本文以纳税人的投入产出为基础构建一种新的纳税评估方法，并以实例阐述新评估方法的应用，然后分析实施新纳税评估方法的征税环境要求。

This paper tries to construct a new method of tax evaluation on the basis of input and output , and then demonstrate its application to one actual case . At last , the tax circumstances of implementing the new method of tax evaluation is analyzed in detail .

第四节重点谈到了纳税评估的方法体系。

In the forth section the methodological system of taxpaying evaluation will be talked about .

本文以建筑施工企业为核心，在认识该行业生产经营特点的基础上进行系统分析，提出施工企业进行纳税筹划的方法和切入点。

The thesis takes the construction enterprise as an example and proposes the tax planning methods basing on analyzing its management characteristic .

鉴于目前对土地增值税管理存在的难点，本文运用纳税评估的方法，建立了一套适合于基层的土地增值税纳税评估模型。

Proposed in the present tax on land management and use of tax assessment is difficult to establish a suitable for the land tax and evaluation model .

摘要针对企业筹资过程中所涉及的筹资渠道、筹资方式、筹资费用和用资费用的不同，提出了企业纳税筹划的方法。

This paper has proposed the method to prepare that enterprise pay taxes through the way of fund-raising channel , fund-raising involved in the course , raise funds expenses and spend money difference of expense to enterprise .

该部分结合房地产企业的行业特点和税负特征从设立环节、筹资环节、开发建设环节、销售环节以及持有环节具体分析企业纳税筹划的方法。

This part analyzes the strategies of enterprises tax planning from the aspects of from establishing , financing , the developing and constructing , selling and storing links with the combination of estate company profession characteristic and tax burden characteristics .

新税法在纳税人定义、税率、税收优惠、扣除项目等许多方面做出了调整，这使得企业所得税纳税筹划的方法策略也要相应做出改变。

The new tax law made many adjustments in the following aspects : the definition of taxpayers , tax rates , tax preference , deduction and many other aspects , which made it necessary to adjust the method and strategy of the income tax planning accordingly .

施工企业纳税筹划思路与方法的探讨

Method and solution to Construction enterprise 's tax planning

第三章集中的简要分析了房地产开发行业纳税筹划的多种方法，论证了其可行性。

Chapter III briefly analyzed the concentration of real estate development industry in a variety of tax planning methods , demonstrated its feasibility .

本文分析了税法赋予纳税人的权利和义务，提出了企业纳税筹划的具体方法，达到了节税的目的。

The paper analyzes the right and duty for enterprise to pay tax and put forward the methods for enterprise plan to economize the amount tax .

本文主要从企业生产经营管理的各个流程出发，并结合具体案例，探讨房地产企业系统的纳税筹划思路与方法。

This article mainly begins from the various processes of production and operation management , combined with a specific case , discussing the systematic ideas and methods of tax planning in real estate enterprises .

税收筹划是纳税人在履行法律义务的前提下，运用税法赋予的权利，通过对企业经营、投资、理财等活动的事先筹划和安排，尽可能节约纳税的一种方法和手段。

Tax planning is a method and means adopted by the tax payer to plan and arrange business management , investment and financing management of the enterprise beforehand as to save tax payout as much as possible under the premise that the tax payer performs the legal obligation .

印花税要完善有关电子合同的税收制度，规定明确的纳税时间、纳税地点、纳税义务人和纳税方法等。

We should stipulate the time of paying duty , the place , the taxpayers and tax method , etc. So as to improve the stamp tax .

以上各种原因使纳税评估法律制度在实际工作中缺乏法律保障，不能从根本上保证纳税评估主体采取纳税评估方法的合法性、可行性，造成纳税评估制度在实践中依据不足。

All these reasons make the legal system of tax assessment in practice the lack of legal protection , not fundamentally guarantee the legitimacy and feasibility of tax assessment , and result in the deficiencies of the system in practice .

通过从劳动合同角度对企业所得税纳税筹划进行系统分析，本文希望能对企业纳税筹划有全面的了解和认识，为企业在纳税的方法、程序、风险等实践方面提供有益的借鉴和启示。

I hope this article has a comprehensive understanding and knowledge of corporate tax planning , profound insights through these tax methods , procedures , and risk .