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2007年3月16日我国颁布了新《企业所得税法》,2007年12月6日国务院公布了与之配套的《企业所得税法实施条例》,并于2008年1月1日正式施行。新《企业所得税法》的实施迫切要求企业寻找新的纳税筹划方法,有效降低税负,实现自身利益最大化。税收筹划是纳税人依据现行税法,在遵守税法、尊重税法的前提下,对筹资、投资、经营等涉税事项预先进行规划和运筹,在企业价值的最大化的战略框架下实现的企业的税收负担最优化处理。在新准则下考虑纳税筹划,本文认为企业可以从筹资阶段、投资阶段、经营阶段来分别考虑。
March 16, 2007 China promulgated the new Enterprise Income Tax Law. On December 6, 2007, the State Council promulgated the Implementing Regulations of the Enterprise Income Tax Law, which came into effect on January 1, 2008. The implementation of the new “Enterprise Income Tax Law” urgently requires enterprises to find new ways of tax planning, effectively reduce the tax burden and maximize their own interests. Tax planning is the taxpayer in accordance with the existing tax law, in compliance with the tax law, respecting the tax law, under the premise of the financing, investment, management and other tax matters in advance planning and operation of tax planning, in the maximization of corporate value under the strategic framework of corporate tax revenue Burden optimization. Considering the tax planning under the new standard, this article thinks that the enterprise can consider separately from the financing stage, the investment stage and the management stage.