tax planning

As the historic reasons, tax planning start late in China and is seldom studied in academic.

由于历史原因, 我国税收筹划起步迟,学术界对税收筹划的研究也很少.

Tax planning is increasingly important in the modern enterprise management.

税收筹划在现代企业的管理中越发重要。

We give more regard to operation and legality, when we design tax-planning project.

纳税筹划方案的设计注重合法性 、 可操作性、实用性.

However, Tax Planning in bring benefits to the enterprise but also implies risks.

但纳税筹划在给企业带来收益的同时也蕴涵着各种风险.

Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.

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。

The restrictions factors to tax planning mainly refer to the tax-rule restrictions, such as economics essence of transaction, business purpose, income transfer, constructive income, related transaction and tax deduction.

税收筹划行为的约束因素主要指交易的经济实质和商业目的、收入转移、推定收入、关联交易、税前扣除等税收规则约束。

At last, test and verify the tax planning strategies of listed companyM A in terms of A pharmaceutical co., LTD M A activity.

最后，以A药业股份有限公司并购活动为例对上市公司并购纳税筹划策略加以佐证。

Tax planning is legitimate, prepared and objective.

税收筹划具有合法性 、 筹划性及目的性的特点.

A local audit firm provides efficient professional services on company formation, book-keeping, audit, tax planning, secretarial services and accounting software for small businesses.

Edward Lee&Company，CPA-本港会计师事务所，提供高效专业服务，包括成立公司，簿记，核数，报税及公司秘书，并为小型企业推荐会计软件。

The risks of tax planning are the uncertainty of the consequence of tax planning.

税收筹划风险是指筹划结果的不确定性.

After defining the tax planning , this report introduce the strategies and methods of tax planning.

在给出纳税筹划定义后, 对纳税筹划的策略和方法做了介绍.

As a result, study on tax planning becomes the hot spot in the tax area.

实践的发展呼唤着理论指导, 税收筹划研究成为税收理论研究领域的一大热点.

The tax planning on narrow sense only includes tax saving.

狭义的税收筹划只包括节税.

Enterprise tax risk management is different from government tax risk management and the corporate tax planning, it is a process throughout corporate activities.

企业税务风险管理不同于政府税务管理也不同于企业税务筹划，而是一个贯穿企业活动的过程。

The Defin it ion 、 Character and Means of Tax Planning

税收筹划的含义、特点及方法

Discussing the Planning of the Enterprise Income Tax Business Data

浅谈企业所得税筹划

How the Enterprise to Get Benefit from the Proper Tax Planning

税收筹划得当企业从中受益

Both are standard tools in tax planning for the affluent.

实际上，这两种方法都是富豪们进行税收规划的常规工具。

Finally, giving the suggestion to solve and consummate the problems existing the domestic enterprises tax planning.

最后, 针对存在问题提出完善我国企业税收筹划的建议.

Business tax planning in the external risk prevention is to plan must be account.

企业纳税筹划中的外部风险的防范是筹划者必须考虑的问题.

After discussing the connotation of the surroundings of tax planning, it points out its significance.

界定了税务筹划环境的概念, 指出环境对税务筹划的重要影响.

In the conclusion, the work of tax planning in financial activities is benefit to strengthening tax management of enterprises, cultivating the consciousness of taxpayers, improving the management and operation of the enterprises, increasing tax revenues etc.

总之，理财活动中的税收筹划工作对加强企业税收管理、培养企业纳税意识、完善企业经营管理、促进税收增长等方面都大有益处。

Tax bureaus of cities with separate planning not located in provincial capital cities may temporarily designate enterprises to print Special Invoice

对不在省会城市的计划单列市税务局暂可自行指定企业印制专用发票

This text divides 7 chapters to on the Tax Planning for enterprise group.

本文分七章来论述企业集团税务筹划问题.

Especially for Qinghai, tax planning study is relatively small and is still at the initial stage.

尤其对于青海省, 税收筹划研究的还比较少,尚处于起步阶段.

With the market economy becoming more and more perfect, tax planning obtains more and more recognition.

随着市场经济的不断完善, 纳税筹划越来越得到企业的重视.

In addition to tax revenue according to tax laws, to make good use of tax planning, and creatively employ all preferential tax policies are also effective methods to develop and serve economy.

发展经济、服务经济除了税务部门依法组织税收收入外，利用税务筹划用足用活各项税收优惠政策也是发展经济、服务经济的有效手段。

In the environment of market economy, the aim of enterprises is to reduce cost and increasing benefit, and the tax planning is one of the way to achieve this goal.

在市场经济环境下，降低成本、增加效益始终是每一个企业所追求的既定目标，而税务筹划是实现这一目标的有效手段之一。

Only grasp the principles of planning, tax planning can maximize the benefits.

只有把握筹划原则, 才能实现纳税筹划效益最大化.

The Research of Tax Planning Based on Corporate Income Tax Reform

基于企业所得税改革的企业税收筹划研究