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.
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.
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.
本文主要从税基的角度分析企业所得税的纳税筹划，具体分析从收入和税前列支的费用两方面展开。
This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
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.
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.
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.
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.
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.
由于企业通过纳税筹划能在合理合法的前提下提高企业税后收益，因而必将有越来越多的企业所选择和运用这种策略。
For the sake of the fact that the profit after tax can be increased properly and legally by tax planning, more and more enterprises are choosing to apply the strategy.
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.
如何充分利用国家税务政策，筹划好纳税方案，控制税务风险，已成为我们铁路施工企业面临的一个重要课题。
How to make full use of national tax policy to plan good tax programs to control tax risk has become an important topic of railway construction businesses.
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.
作为纳税主体的企业，正确认识税收筹划以及在实践中合理运用，是当前亟待解决和研究的重要课题。
The enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice, and research is the need to resolve important issues.
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.
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.
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.
企业应避免财务核算和纳税的错误，同时简化核算工作，并在政策允许的范围内开展纳税筹划，以增大企业的财富。
The enterprises should avoid the mistakes of the financial accounting and tax-paying, simplify the business accounting and launch tax - paying plan with the permission of...
在实际工作中，通过税务诊断阶段问题的回答，结合具体筹划要点的运用，确定纳税筹划方案，是企业实现税后利润最大化的有效途径。
By answering the questions in the phase of tax diagnose, combining practice using the key points of the tax planning, They will be of great help for the corporation to maximize after-tax profit.
由于东南亚各国之间及与我国之间税制方面存在差异，给跨国企业进行纳税筹划留有很大的空间。
Due to the differences of tax system between countries in southeast Asia and China, there leaves plenty of space for tax-planning in multinational firm.
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.
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.
通过分析、对比，找到企业的最佳纳税筹划方法，从而降低企业的税负，实现企业的最佳盈利能力。
Through the analysis and comparison of the enterprise, and find the best tax planning method to reduce the burden of enterprises, and realize the best profitability.
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.
本章主要是运用土地增值税税收筹划方法对企业的实际案例进行税收筹划，通过对比、分析，找到企业的最佳纳税筹划方法。
This chapter is mainly used the method of land appreciation tax planning and actual case for business tax planning, through comparing, analyzing and find the best method of tax planning.
阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式，指出了我国企业实施纳税筹划的必然性。
This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc.
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.
纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。
Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law.
论述了国内企业股利分配的税务筹划、境外所得汇回和已纳税额抵免的税务筹划。
The article also discusses the tax planning for dividend policy in China, remittance of earnings from other countries and the ETP for the deduction of paid tax.
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.
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