浅谈企业纳税筹划[1]（Discussion on enterprise tax planning [1]）.docVIP

浅谈企业纳税筹划[1]（Discussion on enterprise tax planning [1]） Tax Planning FRIENDSOFACCOUNTING Discussion on enterprise tax planning Shuguang coal mine of Fenxi Mining Group Company Ma Bufeng Abstract this article takes the reasonable and lawful tax payment planning as the objective, analyzes the significance and characteristics of tax planning and its legal difference from other tax behaviors, and probes into the tax planning of enterprises And the possibility of tax planning, and expounds the method of tax planning, so that people can have a correct understanding of tax planning, and make reasonable, lawful and proper use of tax for enterprises Draw ideas. Keywords: tax planning; tax burden; prediction model; value chain; reasonable and legitimate Mention tax planning, peoples natural association is Tax evasion, tax and accounting, in fact, this is the Misunderstanding of tax planning. The essence of tax planning is In the study of national tax laws and regulations On the basis of taxpayer oriented tax policy, Tax burden, income, management strategy and its own status quo What is most advantageous to oneself under any kind of constraint The planning and selection of the management plan is lawful, Advance, purpose, professionalism, is also reflected in the right Adaptation of national tax policy orientation. Therefore, this article Tax planning on the significance and characteristics of corporate tax raising The background and development of tax planning and the method and step of tax planning Briefly and briefly. First, the significance and characteristics of tax planning (1) the significance of tax planning Tax planning refers to the taxpayer in order to reduce tax Burden or delay the current tax and realize tax related zero wind The purpose of the insurance is within the scope permitted by the tax law Activities such as management, investment, financing, trading and so on The process of arranging in advance. The so-called tax burden is Of taxpayers who pay taxes within