谈房地产企业所得税收企业培训筹划（The training plan of income tax enterprise in real estate enterprise）.docVIP

谈房地产企业所得税收企业培训筹划（The training plan of income tax enterprise in real estate enterprise） First, the concept and characteristics of tax planning (1) concept of tax planning; Tax planning is a new frontier subject which involves many subjects, such as taxation, tax law, financial management, accounting and so on. In China, it is a new thing, in the stage of exploration, study and implementation. From all the experts and scholars discussed in summary, learn from each other, it is defined as follows: tax planning refers to the taxpayer to the enterprise tax related matters in accordance with the relevant provisions of the tax law to reduce the tax burden, is conducive to the measures and arrangements to achieve corporate financial goals, is an important financial management activities of enterprises. (two) the characteristics of tax planning 1. legitimacy. Tax planning must be carried out within the scope permitted by law. Legitimacy is the most essential characteristic of tax planning, and it is also the basic sign of tax planning which is different from evading tax behavior. The so-called legitimacy, on the one hand, refers to tax planning does not violate national tax regulations and anti avoidance provisions; on the other hand, tax planning is not only illegal, but also in line with the legislative intent of the country. 2. lead. Also called foresight is an important characteristic of enterprise tax planning, that is, planning, designing and arranging before tax or even before the operation. After the transaction occurs, the enterprise has the duty to pay VAT or sales tax, and the income tax is paid after the income is realized or distributed. Business tax relative to the operation behavior, has the characteristic of lag, which is an objective for enterprises to provide tax planning arrangements before or chance. 3. purpose. That is, the tax planning is to obtain the maximum tax benefits. It has two specific meanings: one is to choose low tax burden, namely the choice