基于新所得税法下纳税筹划技术的选择与应用  

New Income Tax Law and Tax Planning Technique Option and Application

作　　者：吴安南[1] 

机构地区：[1]大连水产学院职业技术学院,辽宁大连116300

出　　处：《东北财经大学学报》2010年第3期60-63,共4页Journal of Dongbei University of Finance and Economics

摘　　要：纳税筹划对企业利益与发展已经成为一个十分重要的课题,从企业来讲,都希望减轻税收负担。然而,企业在实务操作中如何根据税收的各项优惠、鼓励政策,进行纳税筹划?笔者认为,对纳税筹划的认识和纳税筹划技术的选择与应用是非常重要的。因此,本文仅就纳税筹划技术的选择与应用进行分析,旨在通过纳税筹划活动,减少税负支出,达到企业价值最大化的目的。Tax planning It has become an important issue that tax planning inflences the interests and development of the enterprises,The enterprises desire to reduce the tax burden.However,how do make tax planning by means of the prefexential and encouragement policies？ The author believes that it is important to understand the tax planning and to seleet and apply the tax planning technology.So,this paper analyses the theseleition and application for tax planning technology in order to reduce the tax expenditure and achieve the purpose of maximizing corporate value.

关 键 词：企业所得税 纳税筹划 技术与手段 应用分析 

分 类 号：F810.424[经济管理—财政学]