企业税收筹划探讨

市场经济确立了企业的市场主体地位 ,也强化了企业的利益意识。企业为实现其利润最大化目标 ,必然会采取有关措施减轻或免除企业税负。虽然企业有多种减免税负的途径和方法 ,但在国家税制不断完善和依法治税的环境中 ,税收筹划就成为了企业的必然之选。

A Probe into the Design of Taxation

The market economy makes sure the principal position of enterprises and strenghthens the benefit consciousness of companies. The companies would adopt corresponding approaches to reduce their taxations for the optional benefit. Although companies have various approaches and ways to reduce the taxation,design of business taxation has become an inevitable choice for business under the condition of perfection of national taxation and controlling the taxation by law.