税收筹划
Tax Planning; taxplanning; tax-planning;
[例句]增值税税收筹划应从增值税优惠政策和兼营、混合销售两个方面进行。
tax planning of value-added tax should be conducted in the preferential policies of value-added tax and mixed sales
英文翻译,谢谢Corporate tax planning in China often and tax evasion, tax arrears, resistance, tax fraud, tax evasion, and so confused, for a long time, people on business tax planning there had been a misunderstanding that will encourage enterprises to evade taxes, impact on tax collection and management quality, the loss of state tax revenue. With the deepening of China's reform process, especially after China's WTO entry, many people from the business tax plan do not agree with to agree and to speed up the business tax planning practice. At present, the legitimacy of the tax plan had been received some recognition, but in theory and in practice remain to be further explored and improved, updated through the concept of thinking, conduct system's analytical study, causes Our country Enterprise to eliminate smuggles, avoids taxes as well as the human sentiment preparation and so on does not work as the behavior, sets up the tax affairs to prepare consciousness, maintains own legitimate rights and interests, is helpful in the promotion enterprise's competitive power, realizes the business economic benefit maximization. At the same time, accelerates the advancement which Our country Enterprise tax affairs prepare, raises the overall level which the enterprise tax affairs prepare. And proposed the development tax affairs prepare the countermeasure and the suggestion, to promote our country tax revenue preparation by the time the healthy development to have a benefit.
word: Taxpayer; Tax affairs preparation; Avoiding taxes; Smuggling
求一篇关于税收筹划的外文翻译，要中英文对照的，谁有，求帮助！！！！万分感谢税收筹划外文翻译(附原文)
阅读人数：1417人页数：11页大发言人
Study on the Tax Planning of Enterprise Income Tax
Hongceng Cao & Xiaohui Xu
College of Economics, Shenyang University
Shenyang 110044, China
Guojie Ao
Department of Accounting and Financial Affairs, Shenyang University
Shenyang 110044, China
Abstract
enterprise income tax occupies is very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax planning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied the tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direc tion, confirming proper enterprise organization form and selecting tax saving investment subject. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensate the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.
Keywords: Enterprise income tax, Tax planning, Tax preference
Comparing with the old enterprise income law, the new enterprise income law changed in many aspects such as the taxpayer, the pre-tax deduction, and the tax preference, which put forward new task for the tax planning of the enterprise income tax. Under the background of new enterprise income tax, we will discuss