税收筹划途径探索(国外英文资料).docVIP

税收筹划途径探索(国外英文资料)7, on the basis of fair value, the leasing business has the advantages of reducing the tax burden for both the rental and the lessee.8, from the comparison of general taxpayers and small-scale taxpayers in the selection scheme.9, in the purchase of goods deducted in the selection of favorable methods to achieve currency time value.Three, in financial management, tax planning, we can focus on the following ways:1, the use of goods delivery, delivery, time critical transactions, the contract period, the project completion of the contract schedule, delayed profit annual, declare a reasonable operating period of different means of settlement and time difference, delaying the tax time, the acquisition of interest income. If the policy of stopping or reducing a tax is known in advance, it should be legally delayed.2, in inventory valuation, depreciation methods, cost amortization, differential distribution and other aspects of analysis, select accounting policies, tax savings.3, consider the tax cost from the financial treatment of the bad debt loss.4, determine the optimal scheme to avoid excess prepaid tax prepayment.5, the use of inter enterprise transfer pricing, transfer of profits, reduce the overall tax burden.6, with a good pre tax deduction standard limits or proportion, to save tax costs.7, for the enterprise continuous processing, a county (city) branch of product transfer, narrow the tax base. 8, time bonuses and subsidies, increase tax deduction, to pay tax section.9, in the distribution of dividends, through the first allocation, after the transfer of the purchase of collective stock, postpone the allocation of investment and other methods to delay tax or reduce the tax burden.Tax planning is a new undertaking in our country, which is conducive to promoting the rule of law and regulation of taxation. It is the need of the development of the situation, and also an integral part of the correct decision-making in the production and management of