企业在创业阶段的纳税筹划问题研究

在企业初创时期,进行针对全局的战略性的纳税筹划,是每个创业者在正式注册成为纳税主体之前必须考虑与分析的。可以从设立的产业方向和设立地点、组织形式、纳税人身份到创业筹资及创业投资几个方面入手,根据我国的税收优惠政策及企业的战略选择对税费的影响进行纳税筹划,以帮助企业实现税后利润最大化。

Research on Tax Planning of Enterprises in the Start-up Phase

In business start-up period,each entrepreneur should conduct overall strategic tax planning before the formal registration as a tax principal.That is,they should start from the established direction and location,organizational forms,tax person's identity,venture financing,and venture capital etc.to carry out tax planning in order to help enterprises maximize after-tax profits according to China's tax incentives and the firm's strategic choice and its impact of taxes and fees.