最后提出了集团公司纳税筹划设计。
纳税筹划不同于避税和偷税。
Tax planning is different from tax avoidance and tax evasions.
纳税筹划是基于纳税人角度的税收筹划。
第三，丰富了铁路行业现有的纳税筹划理论。
The thesis lays stress on the research of all kinds of planning ways, which makes three achievements at least.
文章介绍了企业经营活动中的若干纳税筹划方案。
Some taxation planning schemes in the enterprises business operations are introduced in this paper.
纳税筹划是依法治税时代纳税人必然采取的对策。
Tax planning is an inevitable countermeasure that taxpayers take.
只有把握筹划原则，才能实现纳税筹划效益最大化。
Only grasp the principles of planning, tax planning can maximize the benefits.
纳税筹划就是利用税法相关政策而进行的节税法律行为。
Tax paying plan is the juristic act of tax saving which is achieved by using tax-related policies.
列举企业所得税筹划案例，说明纳税筹划应注意的问题。
The problems that should draw attention in tax planning were analyzed by taking some cases as examples.
由于这些税收差异的存在，纳税人就可以进行纳税筹划。
Because of the existence of these tax revenue differences, taxpayers can utilize these differences to make different tax-paying designs.
在西方发达国家纳税筹划实务已相当普及，理论研究也很深入。
In Western developed countries, tax planning practice is quite widespread and the theory study of it is thorough, too.
最后，企业的任何理财活动都会存在风险，纳税筹划也不例外。
Finally, any financial activities have risk, tax planning and preparations make no exceptions.
因此，研究并购中的纳税筹划问题将对企业的并购产生深远的意义。
Therefore, on mergers and acquisitions in corporate tax planning issue of the acquisition will have a far-reaching significance.
接下来，本文分三部分论述了纳税筹划与现代企业财务管理的关系。
Next, the paper discusses tax payment plan and modern enterprise financial management in three sections.
纳税筹划是企业财务管理的重要组成部分，并受到日益广泛的关注。
The tax planning is an important part of enterprise's financial management, and obtains more and more extensive concerns recently.
纳税筹划的目的是为了企业纳税成本的降低或纳税成本效益的提高。
The purpose of tax planning is to lower the tax cost or improve the tax cost-benefit of enterprises.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
揭示出纳税筹划既受财务管理目标的约束，又对财务管理目标产生影响。
Revealed they had a tax payment plan objectives of the financial management constraints, the financial impact of management objectives.
本文主要讨论了财务管理中纳税筹划的益处、原则以及纳税筹划的途径。
This paper discusses the benefits, principle and measures of tax payment planning in financial management.
纳税筹划是要根据税收政策来设计业务流程，达到降低纳税成本的目的。
Tax paying arrangement shall be done according to tax policy in order to lower down tax paying cost.
国内纳税筹划的研究主要停留在理论阶段，企业具体实践的经验总结不多。
At home, the research on tax planning mainly remains at theory stage, and there is little summary of practical experience.
通过纳税筹划，可减轻企业税负，节约成本支出，提高企业的市场竞争力。
Ratepaying plan can reduce enterprises' taxes, save cost expenditures and enhance enterprises' competitive power for markets.
但在纳税筹划实践中，还存在很多问题，需要更深入的理论研究和实践指导。
But because of some problems existing in tax planning, it needs further theory research and practised direction.
一般说来，战略纳税筹划的实施包括战略分析、战略选择和战略实施三个步骤。
Generally speaking, the process of strategic tax planning consists of strategic analysis, strategic choice and strategic implementation.
把纳税筹划作为完善现代企业财务管理制度的专题来研究就具有理论与现实的意义。
How to perfect the financial management system in enterprises by tax planning has importance in practice and theory.
在企业各种权利中，纳税筹划是其中最为重要的权利，也是最能体现产权边界的权利。
Among an enterprise's rights, tax-paying is the most important. lt most embodies the right of equity boundary.
纳税筹划作为现代理财的一个组成部分，已被越来越多的企业管理者和财会人员所接受。
Tax payment planning is a component of modern financial management and has been accepted by more and more enterprise management personnel and accountants.
基于企业纳税筹划与企业战略的密切关系，本文提出基于企业战略的战略纳税筹划的概念。
Strategic tax planning refers to an arrangement of the economic activities from the point of view of corporate strategy, aiming at achievin.
基于企业纳税筹划与企业战略的密切关系，本文提出基于企业战略的战略纳税筹划的概念。
Based on the close relation between strategy and tax planning, the dissertation brings forth the concept of strategic tax planning based on firm's strategy in the enterprise.
纳税筹划不仅可以强化企业的纳税意识和法制观念，还可以降低纳税支出，提高企业利润。
Tax planning can not only strengthen the sense of corporate tax and the legal system, but also lower tax expenditure and improve corporate profits.
应用推荐