探究新税法下税收筹划的未来发展情况（To explore the future development of tax planning under the new tax law）.docVIP

探究新税法下税收筹划的未来发展情况（To explore the future development of tax planning under the new tax law） Tax planning is an important part of enterprise financial management, also need to objectively evaluate the planning performance, establish a standard tax planning performance evaluation index system is the objective requirement of improving the level of enterprise financial management. The performance evaluation of tax planning is based on the quantitative financial data and indicators, and the financial data and indicators are the main factors of the evaluation criteria. Due to the economic environment where enterprises vary, coupled with tax policy and tax planning on the subjective and objective conditions are constantly changing, which requires the enterprise tax planning, according to the actual situation of the enterprise specific, making enterprise tax planning, and keep the phase when the flexibility to with the national tax system, tax law, policy the change of economic activity and is expected to change at any time to adjust the project investment, review and evaluation of the enterprise tax planning, timely update planning content, take measures to spread the risk, while avoiding disadvantages, realize the goal of enterprise tax planning. First, the concept and premise of enterprise tax planning Tax planning is a comprehensive subject, refers to the taxpayer within the scope of the tax law, make a plan according to the financial activities of enterprises and business activities, to reduce or even exempt from their own legal commitment or additional tax burden, in order to maximize tax benefits. As the enterprise tax planning is to comply with the provisions of the tax law as the premise, so it is legitimate. Tax planning is a prerequisite for enterprise tax law, fulfilled its obligations in accordance with the law, in accordance with the Peoples Republic of China tax collection and management law and its implementation rules and specific tax laws and regulations, s