外文翻译--浅谈房地产开发企业的税收筹划（适用于外文翻译+中英文对照）--毕业论文设计.docVIP

PAGE PAGE 1 译文：浅谈房地产开发企业的税收筹划 学生姓名 学 号 院 系 经济与管理学院 专 业 会计 指导教师 完成日期 Of tax planning for real estate enterprises Abstract: Corporate tax planning refers to the taxpayer under the tax laws of therelevant provisions of the Tax matters of the enterprise to reduce the tax burden, help toachieve corporate financial goals of the measures and arrangements. Therefore, tax planning is different from tax evasion, tax evasion, is a key financial management business activities. This according to the characteristics of the real estate industry, respectively, from real estate project, construction and sales stage should take into account the tax planning, has great practical significance. 1 Introduction Tax is the enterprise Zaisheng Chan operations free of charge to the Government to pay a charge, compulsory and free Xing, business as an independent business Zhu Ti, can, under the premise of the reasonable and legitimate, as Jianshao taxes to bring an 负担 revenue reached a low. Business activities of tax planning as an important event, is certain of the objective conditions exist, and Now it seems at least include government taxes of Shui Ping Hu Tax Law Changes Qingkuanglianglei Yinsu. Tax Planning in a large extent is the use of the benefits of accounting policy choice. China’s tax laws and accounting codes specify the enterprises the extent permitted by law and regulations of their selections accounting policies, offers enterprises a reasonable tax avoidance Kong Jian, stressing a point of view of real estate accounting policies the main form of Tax Planning. First of all taxes according to law is a prerequisite for tax planning, tax planning is based on the existing tax system, if an area is not the actual operating revenue based on existing tax law, but to other factors like income index based on, then to Tax Planning for the actual meaning will be los