财经专业论文翻译成英文
浅谈新企业所得税法下的纳税筹划
摘 要
随着我国税收征管体制的不断改革及完善,企业已被推向了全面税收约束环境下的市场竞争,越来越多的企业正努力通过合法的途径寻求低税负、高效益的经营理财方案。
本文简述了纳税筹划在国内兴起的目的、意义，通过国内外企业纳税筹划的比较，反映出纳税筹划在我国实行的可行性、重要性；并且在纳税筹划过程中应规避的风险和其防范的方法。
本文着重论述我国新企业所得税实施后的纳税筹划方式，本文对企业所得税的纳税筹划可以从两个层面、三个角度进行，首先两个层面：投资阶段、生产经营阶段；三个角度：税基的筹划、税率的筹划和延期纳税。本文主要从税基的角度分析企业所得税的纳税筹划,具体分析从收入和税前列支的费用两方面展开。
由此， 对于企业来说,依法纳税是企业应尽的一项基本义务,同时不需要缴纳比税法规定的更多税收是纳税人的基本权利。所以，企业如何积极主动地采取应对措施,做到依法纳税与合理避税的协调统一,进行纳税筹划，已成为一个重要的战略课题。
关键词 新企业所得税法；纳税筹划
Abstract
Along with the continuing reform of tax administration system and improve, the company has been bound into a comprehensive tax competition in the market environment, more and more companies are working through legal channels to seek a low tax burden, cost-effective financial management program .
This paper describes the rise in the domestic tax planning for the purpose, meaning, through the comparison of domestic and foreign companies tax planning, tax planning in our country reflects the feasibility and importance; and in the process of tax planning should avoid the risk and its prevention method.
This article focuses on enterprise income tax in China after the implementation of the new tax planning methods, the paper business income tax planning at two levels from three perspectives, the first two levels: the investment phase, production and operation phase; three perspectives: the tax base planning, tax planning and deferred tax. This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
Thus, for businesses, pay taxes according to the enterprise should make a fundamental obligation and does not need to pay more tax than the tax law is the basic rights of taxpayers. So, how companies should take proactive measures to pay taxes according to law harmonization and reasonable tax avoidance, tax planning, has become an important strategic issue.
Key words:The new Enterprise Income Tax Law; tax planning
Discusses under the new enterprise obtained tax law shallowly the tax payment preparation
Abstract
Along with our country tax revenue collection system unceasing reform and the consummation, the enterprise has been pushed to under the comprehensive tax revenue restraint environment market competition, more and more many enterprises are diligently seeking the low tax burden, the high benefit management through the legitimate way manage finances the plan.This article has summarized the tax payment preparation in the goal, the significance which domestic emerges, through the domestic and foreign enterprise tax payment preparation comparison, reflected the tax payment preparation the feasibility, the importance which implements in our country; And risk and its guard method which should dodge in the tax payment preparation process.
After this article emphatically elaborates Our country New Enterprise income tax implementation tax payment preparation way, this article to the enterprise income tax tax payment preparation may from two stratification planes, three angles carry on, first two stratification planes: Investment stage, production management stage; Three angles: Tax base preparation, tax rate preparation and extension tax payment.This article mainly from the tax base angle analysis enterprise income tax tax payment preparation, the concrete analysis launches from the income and the tax front row expense two aspects.
From this, regarding the enterprise, the legally tax payment is the enterprise should a completely basic duty, simultaneously does not need to pay compared to tax law stipulation more tax revenues is taxpayer's basic right.Therefore, how the enterprise positive does adopt on own initiative should to the measure, achieves coordinated unification which pays taxes legally and avoids taxes reasonably, carries on the tax payment preparation, has become an important strategic topic.
Key word :new enterprise obtained tax law; Tax payment preparation