纳税环节

关于营业税的筹划方法有：改变公司的合作章程，减少纳税环节；

As for business tax , the tax planning methods are : Changing companies cooperation rules to reduce the tax link ;

目前我国税收领域信用缺失现象严重，尤其是纳税环节表现最为明显，每年的税收流失额达到几千亿元。

At present , China is serious lack of credit the field of taxation , particularly in taxes links . The annual loss of tax revenue amounted to several hundred billion dollars .

但是，由于房地产行业税收涉及的税种多，纳税环节复杂等因素，房地产税收一体化管理成为大势所趋。

However , because the real estate industry is related to many items of taxation and there are so many complex factors of tax aspects , real estate tax integration management becomes a general trend .

改价内税为价外税，增加其透明度；将消费税的纳税环节由生产环节调整为零售环节，规范其计税依据，以防止税收的流失，增强消费税的调节功能。

In order to prevent the loss of tax income and increase consumption tax 's function of adjustment functions , it is essential to change the links of paying taxes from productive link to retail link to standard the basis of calculation tax .

但在现有CTAIS中，纳税评定环节却是采用人工评定的方法，没有实现评定自动化。

Though the good results are obtained , yet the ratepaying evaluations of CTAIS are still adopting manual evaluation , not automatic evaluation .

从企业经营管理过程的实际需要出发，对企业各阶段的所得税纳税筹划的具体环节和方法作了较为深入的研究分析。

Actual situation of business management , the practical process and methods of tax planning in every stage are further analyzed .