英语毕业论文纳税筹划

To pay tax is the duty of every person. With the improvement of tax revenue system and the strengthening of the consciousness of tax payers, more and more astute taxpayers begin to design their taxes to protect their own benefits. Tax design runs through the entire management and operation process of an enterprise, which ranges from purchases, sales, daily operations to exports of goods. Tax design in finance management can reduce the tax burden and accelerate the pace of maximizing financial interests for the enterprise. This article analyzes and discusses enterprise tax design both in theory and in practice. Firstly , the present situation of domestic and foreign researches on tax design theory is summed up. Basic concepts and characteristics of tax design, the purpose of it to the enterprise and the principles should be followed make the basic foundations of the , it focuses in every detail of the production activities in enterprises. It discusses the substantial applications in goods purchases and sales, rents, funds procurements, expense assignments and so on. In regard to the deepening global integration of the world economics, this article also probes into the application of tax design in product exports process. Finally, this article analyzes every possible risk which can be encountered in tax design practices and the impact of all these risks to the survival and development of the enterprise. Further, it provides methods to avoid these risks, so that the enterprise group can avoid bad occasions and tend towards favorable conditions and tax design can play an active role.人为翻译

Tax Planning 纳税筹划

The tax payment is the duty which legally each citizen should to do. Along with the tax revenue system's gradual consummation, the taxpayer pays taxes the consciousness gradual enhancement, more and more astute taxpayers to maintain own benefit, starts to carry on the tax affairs to prepare. The tax affairs prepare the penetration in the business management management entire process, alternates purchases merchandise in the enterprise, to sell goods, daily operation, aspects and so on cargo export. Prepares in the business finance management using the tax affairs, may reduce the enterprise tax burden, promotion financial advantage maximization goal realization. This article prepared the theory and the practice in view of enterprise's tax affairs carries on has analyzed in detail, discussion. first, summarized the domestic and foreign tax affairs to prepare the theory the research present situation. Elaborated the basic concept which and the characteristic the tax affairs prepare, carries on the tax affairs to prepare to enterprise's significance, as well as carries on the principle which the tax affairs prepare to follow, has provided the rationale for this article. next, focuses in the enterprise produces in active each link, elaborated the tax affairs to prepare in the buying and selling cargo, rented, fund raising, expense assignment and so on each aspect concrete application. At the same time, in view of the fact that the global economic integration degree deepens unceasingly searches, this article has also discussed the application which the tax affairs prepares in the products outlet process. was final, has analyzed the enterprise, in the implementation concrete tax affairs prepared in the activity the institute possibly met each kind of risk, as well as these risks will possibly give the influence which enterprise's survival and the development created, then proposed the guard tax affairs prepared the risk the measure, enabled the enterprise group to make use of favorable conditions and avoid unfavorable conditions, the display tax affairs prepared positive role. key word: Tax affairs preparation; The tax affairs prepare the method; The tax affairs prepare the risk

Tax planning refers to the taxpayers to reduce the tax burden, the tax law permission scope, advance to arrange the business activities of enterprises, investment, corporate finance activities, prior to selection and planning of scientific and reasonable from a variety of tax scheme, to use tax to give to their favorable options and policy, select the tax right, so that their tax to reduce the behavior. It is to the taxpayer in active lawfully pay taxes as subjective premise, can say the tax planning process, also is the enterprise to understand the law, tax law, enhance the learning process of legal consciousness. Secondly, the tax planning can help taxpayers to decision analysis, which can help taxpayers to make investment decisions, in order to achieve the maximization of profit. At the same time, tax planning, enable enterprises to reduce the cost, the development of space more and better, is conducive to the sustainable development of enterprises, which can achieve more benefits, but also increased the state tax revenue. Tax planning also helps to enhance the strength of enterprises and the management level, help to achieve the goal of enterprise financial management, so as to enhance the competitiveness of enterprises. This paper will use from the outside to the inside, by the way of discussion deepening tax planning for enterprise financial management function, the definition of the modern financial management, financial management concepts with the traditional separate zone. Then introduced the concept of tax planning, mainly from the principle of introducing it, then both together through the medium of enterprise, discussion and analysis of the deep. On the discussion of the subject, using the comparison analytic method, classification characteristics of tax planning, function, significance, feasibility, show. Finally, concluded a conclusion, and the future outlook.