节税筹划

企业所得税节税筹划方法研究

Analysis of the Methods of Enterprise Income Tax Planning

纳税筹划应包括四方面内容：一是采用合法的手段进行的节税筹划；

Tax planning should include four aspects : First , the use of legitimate means of tax planning ;

根据原理、方法和手段的不同，纳税筹划主要包括三方面内容，即节税筹划、避税筹划和转嫁筹划。

According to the difference among theories , ways and means , taxation planning includes three elements , namely , tax saving planning , tax avoiding planning and shift planning .

阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。

This paper expounds several tax designing modes such as the tax payment design , tax avoidance design , tax saving design , and tax transferring design , etc. , and points out the necessity of practicing the tax payment design by our country 's enterprises .

本文从不同的税收筹划观点的描述入手，指出本文研究的企业税收筹划是以适应政府税收政策导向为前提的节税筹划，与利用税法、税制及征管中的漏洞与空白进行的避税有本质区别。

From the point of various tax planning this dissertation points out enterprise tax planning , which has an essential distinction with tax avoidance by utilizing the flaws and gaps of taxation laws , tax system and tax management , is government-tax-policy - oriented tax saving planning .

税收政策在企业重组中起着举足轻重的作用，在企业重组中对税收政策的选择和运用，将是企业研究重组方案中的重要课题，节税税收筹划将是企业的不二选择。

Tax policy plays an important role in business restructuring . The choice and application of the tax policy in business restructuring will be an important issue considering the restructuring program of the enterprise .

本文从纳税筹划的基本原理出发，较系统地阐述了企业纳税筹划与政府税收支出管理的关系、税负转嫁理沦、节税理论和纳税筹划实践。

According to the basic principle of tax planning , the text systematically demonstrates the relation between enterprise 's tax planning and the management of the government 's expending , the theory of tax transferring and the theory of tax saving .