企业在日常经营中的税收筹划方案（Tax planning plan of enterprise in daily operation）.docVIP

企业在日常经营中的税收筹划方案（Tax planning plan of enterprise in daily operation） Under the condition of market economy, the enterprise is an economic entity with independent management, self financing and independent accounting, and its economic behavior is closely related to economic interests. Pursuit of maximum benefit has become the ultimate goal of enterprises. At the same time, the market economy is a rule of law economy. Paying taxes according to law is the duty of an enterprise (taxpayer). The free nature of the tax determines that the payment of taxes is a net outflow of the enterprises funds. In order to reduce the tax burden, the enterprise will naturally try to pay less tax, tax avoidance or tax avoidance. It is under the drive of this direct economic interest that tax planning comes into being. In the western countries with relatively perfect market mechanism, tax planning is a universal economic phenomenon. Not only investors and taxpayers in the investment and management decision, various schemes for comparison, the best scheme for obtaining tax after tax profit maximization, and justified tax planning has also been recognized by the government and even encouraged. In China, tax planning is still in its infancy, and has not been paid attention to by the majority of taxpayers and investors. Tax revenue runs through the whole process of enterprise production and management, and the realization of every link of enterprise production and management is accompanied by the shadow of tax revenue. When the enterprise managers make business decisions, they may pay more attention to the tax if they ignore the existence of tax. Enterprise tax behavior relates to enterprise and national two subject, how to make enterprise tax behavior on the premise of following the law, enterprise and government both benefit and promote the improvement of economic efficiency of enterprises, promote the construction of rule of law and social and economic development, is a problem worth discuss