经营税收

外出经营活动税收管理证明；

Obtaining a certificate for tax revenue administration of outside operations ;

最后，本文提出了促进企业境外投资经营的税收政策建议。

Finally , this paper proposes the proposals for the promotion of overseas investment enterprises operating in the tax policy .

依据筹划对象的不同，本文将该框架划分为政策性税收筹划和经营性税收筹划两个层次。

According to different objects of tax planning , this dissertation organized the framework as two levels : the policy planning and the business planning .

它拥有优越的通讯基础设施，在技术、人员、和金融机构方面实力雄厚，具备有利于商业经营的税收环境和管理环境。

It has superior infrastructure in telecommunications and critical mass in skills , people and financial institutions , as well as a business friendly tax and regulatory environment .

从这些护票中，我们可以研究徽商百货业经营的税收和经营、徽商商品运输路程以及清代光绪厘金护票制度等问题。

From these checking accounts , we could research the Hui merchants revenue and management of general merchandise business , Hui merchants merchandise transportation journey , likin cheeking account system and so on .

税收筹划在发达国家十分普遍，早已成为一个成熟、稳定的行业，财务活动及生产经营中税收筹划先行的作法在这些国家早已习以为常。

In the developed countries tax planning has become a very common , mature and stable financial activities in the industry , and the production and business operation in advance of the taxation planning in these countries accustomed .

但目前公司经营困难，税收负担沉重，在纳税管理方面存在较多的漏洞和薄弱环节。

But the present company manages the difficulty , the tax revenue burden is heavy , has many loopholes and the weak link in the tax payment management aspect .

以集团整体利益最大化为目标，关注海外项目经营中的税收风险，建立国际税务筹划的机制。

With the maximum integrity benefit of the group as the target , tax risk in overseas project operation should be concerned , and the system of international tax administration be established .

美国、香港等国家和地区通过立法对政府性证券化机构在设立、职能、经营范围、税收等方面提供支持。

For example , US , Hong Kong and other countries or districts provide government sponsored agencies with support in the aspects of setting-up , function , main businesses , and taxation , etc.

1994年我国实行了分税制的改革，主要解决了中央和地方的税收分配问题，而对地方政府间关于跨区域经营企业的税收分配安排仍然缺乏。

In 1994 China adopted the reform of the tax system , mainly to solve the central and local allocation of tax , while local governments on the trans-regional enterprises still lack the revenue-sharing arrangements .

从企业财务管理的三个阶段，分析了筹资过程、投资过程和经营过程的税收筹划，选择符合财务管理目标的纳税方案，实现企业价值最大化。

This paper tries to analyse the tax designing scientifically based on an analysis of three stages : funding process , investing process and operating process ; and points out that this design should be suitable to the goal of financial management so as to maximize the enterprise value .

企业经营活动中的税收筹划问题

Tax planning of enterprise operation activities

高新技术企业的高经营风险导致其税收筹划风险比传统企业更大。

The High and New Technology enterprise 's high management risk causes its tax-planning preparation risk to be bigger than the traditional enterprise .

随着大企业的发展壮大及其集团化、关联交易和跨国、跨地区经营，大企业税收管理机构在这次税收机构改革中应运而生。

As the enterprise groups introduce group management , related transaction and multinational management , tax management organization emerged in the reform of tax organization .

经营过程中的税收筹划，是企业财务管理的一个重要组成部分，因而有着很大的发展空间。

The tax plan in the management process is an important part in the financial management of an enterprise and it has a great developing space .

这一部分主要是论述当时政府对电影事业的管理以及电影的发行、宣传，电影院的经营、票价、税收等情况。

This is some of the major expositions of the film industry at that time the Government and the management of film distribution , publicity , cinema operators , fares , taxes , and so on .

总之，理财活动中的税收筹划工作对加强企业税收管理、培养企业纳税意识、完善企业经营管理、促进税收增长等方面都大有益处。

In the conclusion , the work of tax planning in financial activities is benefit to strengthening tax management of enterprises , cultivating the consciousness of taxpayers , improving the management and operation of the enterprises , increasing tax revenues etc.