浅谈企业合理避税筹划的理论与途径

企业进行合理避税筹划活动以及对合理避税与偷税行为进行辨析,旨在使企业积极运营策略得到广大经营者及会计人员的理解与重视。在税法规定许可的范围内或不违反税法的前提下,企业对经营、投资、理财活动进行筹划和安排,可取得节约税收成本(savingtax)的税收收益,以达到整体税后利润最大化。企业要树立税收筹划意识,用合法的方式保护自己的正当权益,从而提高企业效益。依法纳税是纳税人应尽的义务,而依法进行税收筹划也是纳税人应有的权利。

Theories and Methods on Preparation of Evading Duty

Through conducting preparation of evading duty and differring between it and tax evasion, managing strategies will be understood and taken seriansly by dealers and accountants. Base on the promises of the tax law or no violation of it, enterprises organize and arrange the activities of operating, investment, and managing money in oder to save tax costs and tax gains, to reach the maximum after-tax profit. Enterprises should establish consciousness of tax preparation, protect their own rights and interests in legal way, therefore improve their benefit. It is their duty to pay taxes while it is also their right to conduct preparation of evade duty according to the law.