税收筹划在我国尚属新的概念。
税收筹划是一项复杂的系统工程。
税收筹划具有合法性、筹划性及目的性的特点。
纳税筹划是基于纳税人角度的税收筹划。
企业所得税税收筹划是税收筹划的主要内容。
The income tax planning in the enterprise is the main part of the tax planning.
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.
第二部份，论述了进行国际税收筹划的法律界限。
The second part, we discuss the legal boundary of international tax planning.
需要注意的是，在进行税收筹划时要注意防范风险。
Needs to pay attention is, When carries on the tax planning must guard against the risk.
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.
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.
有效税收筹划理论一直是企业税收战略研究的重要领域。
Theory of effective tax planning is always an important area in the research on business tax strategy.
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.
近来她还报名参加了西雅图布洛克税务税收筹划办公室开设的税务课程。
She recently signed up for a tax course at an H&R Block tax preparation office in Seattle.
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；
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
The choice of accounting policies guided by tax planning is under the influence of various factors.
本文论述了开展税收筹划应遵循的原则和进行税收筹划的若干办法。
This essay illustrates the principles a taxation planning should follow and the methods in undertaking a taxation planning.
增值税在企业纳税活动中占有重要的地位，而且有很大的税收筹划空间。
VAT plays an important part in the activity of the enterprises' ratepaying, 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.
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.
总结了税收筹划存在的前提，从微观和宏观两个角度分析了税收筹划的现实意义。
PART TWO: summarize the precondition of tax planning and analyse the significance of tax planning in macrocosm and microcosm.
正如依法纳税是纳税人应尽的义务一样，依法进行税收筹划也是纳税人应有的权利。
Just like the tax payment is legally the duty which the taxpayer should to do is the same, carries on the tax revenue preparation is also the taxpayer proper right legally.
最后一节，则主要讨论了几种特殊的销售行为中的税收筹划问题，具有较强的现实意义。
The last section focuses on the analysis of tax planning in several special sales behaviors, which shares more practical significance.
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.
在西方发达国家，税收筹划这个概念像工作计划一样频繁使用，并有人专门以此为职业。
In the Western developed country, the tax revenue preparation this concept likely work plan equally frequent use, and some people specially take this as the occupations.
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.
有效税收筹划框架要求筹划者在进行税收筹划时考虑交易各方利益、性税收和非税收成本。
An effective tax plan framework requires that the planner take into consideration all the parties of the transaction, covert tax and non-taxable incomes.
详细介绍了企业所得税筹划方法和基本途径，为纳税人进行具体的税收筹划操作提供了指南。
It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers.
第三部分是从税收法定主义原则及税收筹划产生的法律效应两方面来分析税收筹划的合法性。
Part Three analyses tax planning's validity from the perspective of principle of tax legalism and the legal effects of tax planning.
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.
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