Because of coal industry particularity, after improving taxation, value added tax has added to enterprise tax burden. 由于煤炭行业的特殊性,税改后现行增值税加重了煤炭企业税负。
This article unifies the Production enterprise to purchase link's case, how discusses shallowly using the tax affairs knowledge, for enterprise tax saving. 本文结合生产性企业采购环节的案例,浅谈如何利用税务知识,为企业节税。
The enterprise internal financial systems have stipulated the finance calculation form, and the financial calculation form has an insparrtant effect on the enterprise tax burden. 企业内部财务制度规定了企业财务核算形式,财务核算形式对企业税负有重要影响。
Constructing enterprise tax planning strategic management system can help enterprises carry on overall and systematic control of the tax planning in the height of strategy. 企业的税收筹划行为其实也属于管理学的研究范畴,构建企业税收筹划战略管理体系,有利于企业在战略的高度对税收筹划进行全面、系统的控制。
Business enterprise tax risk is one of the inevitable risks, strengthen internal controls, standard operating procedures, can effectively prevent and reduce the corporate tax risks. 企业税务风险也是企业不可避免的风险之一,强化内部控制,规范运营流程,可以有效地防范和减小企业税务风险。
On Enterprise Tax Planning Principles and Ways 浅析企业税收筹划的原则和途径
Effect of Different Inventory and Valuation Methods on Enterprise Tax Burden 试谈存货计价方法不同对企业税负的影响
From the perspective of financial management of enterprises, this paper analyzes the factors affecting the enterprise tax bearing under the present taxing system, puts forward corresponding tax planning strategy from the aspects of investment strategy, operation decision making, and financial decision making of enterprises. 从企业财务管理的角度,分析了在现有税法制度下,影响企业税负轻重的主要因素,并从企业投资决策,企业经营决策和企业财务决策3个方面提出了相应的税收筹划策略。
Based on this, the dissertation theoretically exposes the basic principles and techniques, discusses the effect, risk and control of enterprise tax planning. 立足于这种定位,本文从理论上揭示了企业税收筹划的基本原理和基本技术,探讨了企业税收筹划效应、风险及其控制;
The effective enterprise tax planning both may cause the enterprise to reduce the cost, obtains the greatest tax benefit, and can promote the national tax policy and macroeconomic regulation and control goal realization. 企业的有效税收筹划行为既可以使企业降低成本,获得最大的税收利益,又能促进国家税收政策和宏观调控目标的实现,对企业和国家来说是双赢。
The premise of enterprise tax management is the existence of Tax Laws and tax has important relationship with accounting. 企业税收管理的前提是税收法律的存在,同时税收和会计又有着重要的联系。
Finally, the thesis introduces the principles and fundamental procedures of enterprise tax planning. 再次,阐述了企业税务筹划的原理及其基本步骤。
Then, this paper describes the enterprise tax planning objective and some specific methods of tax planning in enterprises. 然后,本文介绍了企业纳税筹划的目的和进行企业纳税筹划的一些具体方法。
Secondly, it discusses the managerial measures of risks existing in the real estate enterprise tax planning. 其次,探讨了房地产企业纳税筹划风险的控制措施。
So that putting forward the oil-gas field enterprise tax planning concrete policy proposal. 进而提出油气田企业税收筹划的具体政策建议。
Listed companies are apparently higher than not listed enterprise tax awareness of risk and tax risk management. 4. 上市企业明显比没上市企业的税务风险意识和税务风险管理制度水平都高。
On the basis of international and domestic environment, carries on the discussion to the current our country enterprise tax management achievements and the existing problems. 本文依据国际国内大环境,对当前我国大型企业税收管理中取得的成效以及存在的相关问题进行探讨。
This article follow the requirement of multi-business enterprise tax planning, analyze the problem and strategy. 本文顺应多经企业对税收筹划的迫切需要,研究多经企业税务筹划的问题与策略。
Then author summarizes the tax erosion and foreign-owned enterprise tax erosion connotation and denotation with combining previous researches. 本文首先从我国利用外资的现状入手,分析外资企业在国内的投资情况,接着结合前人的研究归纳总结了税收流失以及外资企业税收流失的内涵及外延。
Modern scholars apply the theory of risk management to enterprise tax risk management. 近代学者将风险管理的理论运用到企业纳税风险管理当中。
The definition which gives to overseas and the domestic various scholars carries on the characteristic summary and the classification, the induction enterprise tax planning legal science definition and the characteristic, introduces the enterprise tax planning the production and the developing process. 对国外和国内各学者给出的定义进行特点总结和分类,归纳企业税收筹划的法学定义和特征,介绍企业税收筹划的产生和发展过程。
Part ⅳ: risk control system of enterprise tax planning. 第四部分,企业税收筹划风险控制系统。
In the real estate enterprise strategy analysis detailed cited the enterprise tax evasion and a tax shelter, normative analysis and deductive analysis combined together, make the more careful. 在房地产企业的策略分析中详细的举出了企业偷逃税和避税的手段,将规范分析和演绎分析相结合,使得文章更缜密。
It analyzes the current formation of the enterprise taxation system from enterprise tax burden and taxation system structure. 从企业的税负状况和税制结构探析我国企业税制的现行构成。
Secondly, the thesis establishes the system of the enterprise tax planning targets and builds target models of enterprise tax planning. 其次,确立了企业税务筹划的目标体系,建立了企业税务筹划的目标模型,并对目标模型进行了应用评价。
Secondly, domestic and foreign research achievements of the real estate enterprise tax planning are summarized, and this part analyzes the referential significance of these achievements, and also it discusses the fundamental methods of real estate enterprise tax planning. 其次,总结了房地产企业纳税筹划的国内外研究成果,分析了这些研究成果对我国房地产企业的借鉴意义;同时,探讨了企业纳税筹划的理论基础。
Therefore, the enterprise tax planning is playing more and more important role in our country economic life. 因此,企业税收筹划由于其积极的影响,在我国经济生活中扮演着越来越重要的角色。
Different accounting policies will lead to different accounting results, which will affect an enterprise tax payout. 同一项经济业务或事项,往往因选择不同的会计政策会产生不同的甚至是相反的会计结果,进而影响企业缴纳税款的状况。
Second, the enterprise tax risk management helps reduce tax collection and administration costs and improve efficiency. 其次,企业纳税风险管理有利于降低税收征收管理成本,提高效率。