The two's opposition unity obtained good manifestation in the enterprise tax revenue preparation.
二者的对立统一性在企业税收筹划上得到了较好的体现。
The definition, characteristics and development trends of enterprise tax revenue plan were discussed.
讨论了企业税收筹划的定义、特点和发展趋势。
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。
At the same time, the enterprise tax planning is also the product which the country and the enterprise gamble mutually.
同时，企业税收筹划也是国家和企业相互博弈的产物。
The article analyzes the risk of enterprise tax plan, the reasons and the countermeasures against the risk of tax plan.
对企业的税务筹划面临的风险成本问题及原因进行分析，在此基础上提出了防范税务筹划风险及对策。
Business income taxes take an important position in the activity of the enterprise tax, and there is much room for tax mobilization.
企业所得税在企业纳税活动中占有重要的地位，且具有很大的税收筹划空间。
Along with new enterprise obtained tax law's releasing, the enterprise tax revenue preparation's strategy also needs along with it adjustment.
随着新企业所得税法的出台，企业税收筹划的策略也需要随之调整。
Therefore, discusses the reality basis which and the preparation space thoroughly the enterprise tax affairs prepare, bees the imminent question.
因此，深入探讨企业税务筹划的现实依据和筹划空间，就成为迫在眉睫的问题。
Therefore, discusses the reality basis which and the preparation space thoroughly the enterprise tax affairs prepare, becomes the imminent question.
因此，深入探讨企业税务筹划的现实依据和筹划空间，就成为迫在眉睫的问题。
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。
Enterprise tax planning is a financial administration which legally deals with the alleviation of the corporate tax bearing according to the existing tax policy.
企业税收筹划是根据现有税收政策合法减轻企业税负的一种财务管理活动。
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。
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
The goal of tax planning, certainly is not for realizing the enterprise tax to spend the disbursement to be small, but is for realizing the maximization value of the enterprise.
税收筹划的目的，并不是为了实现企业税费支出最小化，而是为了实现企业价值的最大化。
According to the available financing forms of public marketing -public financing, enterprise tax and fees, trade funds, we can establish the most reasonable financing structure.
公共营销根据可利用的筹资形式—公共财政、企业税费、行业基金等可以设计最合理的筹资结构。
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。
Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
因此，对追求价值最大化的现代企业来说，在税法许可下，利用税法赋予的税收优惠或选择机会，实现纳税最优化，是企业税收筹划的重心所在。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.
企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.
企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
The budget’s pro-enterprise message was strengthened by the extension of (fairly inexpensive) tax breaks for capital directed at new businesses.
预算加大了新办企业的税收优惠力度，主要是延长了新注册企业税收优惠政策（可以说相当便宜的运营）。
U.S. companies command an average enterprise value to earnings before interest, tax, depreciation and amortization multiple of 7.5 times, according to Citigroup.
花旗集团(Citigroup)提供的数据显示，美国公司的企业价值与利息、税项、折旧和摊销前收益之比的平均值为7.5倍。
Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.
企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。
They would have been shocked to find that their beloved country had decided to punish industry and enterprise with a progressive income tax.
他们的祖先将会十分震惊地发现，他们深爱的国家已经决定对企业和产业征收累进所得税。
They would have been shocked to find that their beloved country had decided to punish industry and enterprise with a progressive income tax.
他们的祖先将会十分震惊地发现，他们深爱的国家已经决定对企业和产业征收累进所得税。
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