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.
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.
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.
巧用税收筹划，提高盈利能力，是企业理财的重要组成部分。
Improving taxation management and increasing capacity of profit is important component of enterprise's financial management.
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.
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.
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.
第三部份，是本文的核心部份，主要讨论对国际税收筹划如何进行法律控制。
The third part is the core of this article, it mainly discuss that how we can control the international tax planning availably.
跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
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.
税收筹划在国外特别是西方发达国家几乎家喻户晓，但在我国尚处于起步阶段。
Tax-planning is widely known in foreign countries, especially in the developed western countries, but is still in starting stage in China.
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.
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.
文章从税收筹划的概念和其现实可行性出发，提出在现代企业财务会计选择中税收筹划的具体策略。
Starting from the concept of tax project and its real feasibility, the article puts forward concrete tactics of tax project in financial accounting choice of modern enterprise.
当企业选择了税收筹划时，必须意识到税收筹划作为一项系统工程，在带来收益的同时也存在着风险。
Enterprises should realize that tax planning as a system project brings merits with risk, when they decide to choose their tax planning.
当企业选择了税收筹划时，必须意识到税收筹划作为一项系统工程，在带来收益的同时也存在着风险。
Enterprises should realize that tax planning as a system project brings merits with risk, when they decide to choose their tax planning.
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