诗经 山有扶苏注音:求这段话的英文翻译,谢谢!

来源:百度文库 编辑:高考问答 时间:2024/05/11 05:28:40
本文在借鉴国内外企业合理纳税筹划相关理论和实践的基础上,结合我国的国情,比较全面的探讨了企业合理纳税筹划的可行性、思路和部分操作方法。主要从以下几个方面着手探讨:
(1) 明确了纳税筹划的概念特征,将其与逃税、避税区分开来,说明了进行合理纳税筹划是企业的权利,这不但能够有效提高企业经济效益,而且从长远来说也有利于整个国家的经济发展。
(2) 分析了纳税筹划在国的发展现状,并阐述其研究意义。
(3)从企业不同生命周期的需要出发,站在纳税人的角度,对企业组织形式的选择、筹资和投资、内部核算、销售过程以及产权重组等各种情况如何安排纳税筹划进行了初步细的论述。
(4) 结合案例从存货计价方式的选择对企业所得税的影响这样一个角度初步探讨了纳税筹划的具体操作方法。

This text is on the basis of drawing lessons from demestic and international enterprises and paying taxes and preparing relevant theory and practice rationally, combine our country's conditions, overall discussion enterprise pay taxes of feasibility , thinking and some working techniques prepared rationally. Mainly set about probing into from several following respects: (1)Pay taxes concept characteristic that prepare clearly, their with evading taxes , evading payment of duty to distinguish, having explained and paid taxes and prepared to be the rights of enterprises rationally, this not only can improve enterprise's economic benefits effectively , and is favorable to the economic development of the whole country by the look of long-term. (2)Analyze and pay taxes that prepares the current situation of the development in the country, explain its meaning of research. (3)Proceed from need of different lifespans of enterprises, from the view of taxpayer, choice to enterprise's organizational form, fund-raising , investment and inside check and calculate , sell course and recombination of property right various situation how arrange , pay taxes , prepare , carry on preliminary detailed argumentation. (4)Combine case valuate from stock choice impact on corporate income tax such an angle of way probe into concrete working technique prepared to pay taxes tentatively.

All in reasonable tax planning for domestic and foreign enterprises on the basis of relevant theory and practice, in light of China's national conditions, a more comprehensive plan to explore the feasibility of a business tax reasonable, ideas and methods of operation. Mainly from the following aspects to explore : (1) defined the concept of tax planning, with tax evasion and avoidance distinction on the enterprise is a reasonable tax planning right, not only can effectively enhance the economic efficiency of enterprises, but in the long run will also contribute to the country's economic development. (2) Analysis of tax planning in the country's development status, and a description of their research significance. (3) the life cycle different from the needs of enterprises, from the perspective of taxpayers, the choice of form of business organization, financing and investment, internal accounting, marketing process and how property rights, such as the reorganization of the tax planning arrangements for initial detailed exposition. (4) In the case from the inventory valuation method chosen to enterprise income tax impact of such a tax planning point of the initial exploration of the specific modus operandi.