毕业论文依法纳税的认识英文摘要

Along with the social legal system perfect, the consciousness of enterprise tax payment enhancement, the tax revenue preparation obtains gradually in the business management takes and develops, and becomes the enterprise to enhance the economic efficiency, the realization business management goal important method.Abstract This article from the financial control angle, and revolves the financial control the goal, prepares from following several parts to enterprise's tax revenue to launch the elaboration .The first part briefly summarized the principle which the tax revenue preparation implication, the characteristic and should follow; The second part separately from the fund raising decision-making, the investment decision-making and the management process three aspects elaborated the tax revenue preparation in the business management utilization, how elaborates take the theory relation practice way saves the tax revenue cost using the national tax revenue preferential policy and the correlation tax revenue laws and regulations as the enterprise, the realization enterprise financial control goal; The third part elaborated the enterprise carries on the question which the tax revenue preparation should pay attention. Key word: Tax revenue preparation financial control target cost

The system of the Individual Income Tax of our country was issued formally since 1980, went through the permanent reform and developing period, though has made greater achievement, it is not complete enough in several respects, it have Individual Income Tax take national total value proportion relatively low tax revenue, set up, have getting rigorous a great deal of question enough. Therefore, I have put forward some one's own ideas, such as improving the tax system of the Individual Income Tax of our country, choose the reasonable taxation mode; From in great numbers to Jane, appropriate to adjust tax rate set up; Make the overall and flexible wage and salary expenses and deduct the standard; Adopt many ways to improve the measure to education which the taxpayer " pays taxes in accordance with the law ",etc., hope to improving the Individual Income Tax system of our country helpfully. Keyword: Individual Income Tax Current situation Question Reform measure 希望可以帮助你

The tax payment preparation (Tax Planning), after refers to the taxpayer in order to realize the tax the income maximization, in does not violate the tax law under the premise, uses preferential policy or tax law imperfect place which the tax law entrusts with, through to own management, the investment, manages finances with the assignment and so on each economic activity carries on the science, the reasonable beforehand plan and the arrangement, reduces the tax burden as far as possible, finally and brings the economic interest for the taxpayer one economical management. Along with market economy day after day mature and each legal laws and regulations daily consummation, pays taxes legally by Our country Majority Enterprises was known gradually and takes.In order to in the scope which the tax law stipulated using the tax policy achieved fully saves the tax revenue cost goal; The realization enterprise value maximization, strengthens the market competitive power, the enterprise carries on the tax payment preparation the demand to be more and more intense.The enterprise income tax took the proportion which in our country tax revenue system important categories of taxes, in which the enterprise turns in the tax revenue occupy very to be also big, thus carries on the preparation to it regarding enterprise watershed. This article introduced the overseas domestic tax payment preparation development history and the present situation, analyze Our country Enterprise the erroneous zone and the question which exists in the tax payment preparation aspect, and take new "People's Republic of China Enterprise Obtained Tax law" as the foundation, through enumerates the example, from the festival tax (Tax Saving), how avoids taxes two aspects to discuss carries on the preparation to the commercial department income tax.