讨论了企业税收筹划的定义、特点和发展趋势。
The definition, characteristics and development trends of enterprise tax revenue plan were discussed.
本文分三部分论述了对企业税收筹划策略的具体研究。
This paper addresses the specific study on revenue planning strategy of an enterprise in three sections.
同时，企业税收筹划也是国家和企业相互博弈的产物。
At the same time, the enterprise tax planning is also the product which the country and the enterprise gamble mutually.
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 two's opposition unity obtained good manifestation in the enterprise tax revenue preparation.
运用运筹学的有关知识讨论了企业税收筹划方案选择的方法。
Then we use the operational research to choose the best tax planning program.
我国企业税收筹划可行性在于：我国法律确认了纳税人的权利；
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。
Along with new enterprise obtained tax law's releasing, the enterprise tax revenue preparation's strategy also needs along with it adjustment.
本文通过一系列的理论和实践分析，得出了企业税收筹划必然存在的结论。
Through a series of theoretical and practical analysis of the tax planning, we give the conclusion.
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。
Enterprise tax planning is a financial administration which legally deals with the alleviation of the corporate tax bearing according to the existing tax policy.
最后在上述两部分的基础上，以企业战略为指导，建立我国石油企业税收筹划的总体框架。
Finally, on the basis of the above two parts, this dissertation built the general framework of tax planning in Chinese petroleum enterprises, considering the implementation of business strategy.
目前我国企业税收筹划还存在一些问题，我们需要正确理解税收筹划的内涵，综合衡量税负水平，准确定位税收筹划目标。
At present, there are still some problems in our tax planning. We need to understand the connotation of tax planning, measure the burden of tax comprehensively, and set a tax planning goal precisely.
第二部分从我国企业税收筹划的现状以及问题进行分析，第三部分针对我国企业税收筹划的问题提出相应的对策。
This is through the tax planning issues and the status quo analysis of the causes, and then based on the analysis put forward some reasonable solution strategy.
充分考虑税收筹划的风险，通过设置专门的税务会计、聘用专业税收筹划师等措施，努力提高我国企业税收筹划水平。
We should improve the level of Chinese tax planning by many measures like setting specilized taxing accouting, or hiring professional tax planning division.
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。
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.
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。
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.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
而减税动机是否能最终体现为企业的税收筹划行为，则主要取决于企业所处的外部环境。
Whether or not this motivation finally functions in the business 'tax planning is determined to a large extent by the business' external environment.
对于企业来说，要树立税收筹划意识，用合法的方式保护自己的正当权益，从而提高企业效益。
For enterprises, the tax plan awareness should be established and protecting its own legitimate rights and interests by legal way to improve enterprise benefits.
税务机关权力的人为操作空间越来越小，企业的税收筹划空间越来越大。
Tax affairs institution authority artificial operation space more and more small, enterprise's tax revenue preparation space is more and more big.
分析了企业财务管理实施税收筹划的可行性。
The feasibility of the implementation of tax planning in financial management of enterprises is discussed.
最后，笔者论述了国际航运企业在进行国际税收筹划时应注意的问题及发展前景。
At last, we discussed the problems we should be pay attention to and the developing prospect in the tax planning.
企业通过合理的税收筹划，不仅可以获得额外的税收收益，而且能够提高企业的纳税意识。
Through reasonable tax planning, enterprises not only could obtain income of revenue, but also could raise the consciousness of ratepaying.
文章采用理论分析和案例分析的方法，对当前我国房地产企业的税收筹划进行了探讨。
The article USES the theoretical analysis and the case analysis method, has carried on the discussion to the current our country Real estate Enterprise's tax planning.
在全球经济一体化下，我国国际航运企业如何进行有效的税收筹划，是值得我们研究的课题。
Under economic globalization, how to planning effective in our nation international Marine enterprises will be a worth study topic.
其次，本论文分析了企业所得税税收筹划问题研究的动因，明确了企业所得税税收筹划的必要性和可行性。
Secondly, this paper analyzes the cause of the research for the enterprise income tax plan, and make sure the enterprise's income tax planning's necessity and feasibility.
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。
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。
Business income taxes take an important position in the activity of the enterprise tax, and there is much room for tax mobilization.
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