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。

youdao

Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.

合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。

youdao

All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.

以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。

youdao

There is now no preference--well it could be-- there are lots of complexities in the tax law but, basically, dividend policy really is irrelevant now.

这就没有偏好差别了,税法中仍有很多复杂条款,但基本说来,是否推行股利政策与此无关

耶鲁公开课 - 金融市场课程节选

At a panel discussion this afternoon, my Tax Policy Center colleague Eric Toder described how eliminating every tax preference would cut average after-tax incomes by more than 11 percent.

FORBES: Pain Will Be Widespread If Tax Breaks Are Cut

Last week, I wrote about the danger of drawing the conclusion that tax incentives do not matter and that we should therefore look to eliminate the tax preference for retirement saving.

FORBES: Why Retirement Plan Tax Preferences are Not as Expensive as You Might Think

Gene Steuerle has helped developed ways to make the tax preference for charitable giving more efficient.

FORBES: Congress May Not Rewrite the Tax Code in 2013, But They Can Make It Simpler