英语翻译随着我国社会主义市场经济体制的建立和完善,纳税筹划成为纳税人合理节约生产成本、提高竞争力的重要手段之一.由于企业

Along with our country socialist market economy system, establish and perfect the tax planning become reasonable save taxpayer production cost, improve competitiveness and one of the important means. Because enterprise through the tax planning can legally in the premise of after-tax income, thus improve the enterprise there will be more and more enterprises choose and use this strategy. Although in our country, the enterprise tax planning research has just started, but certainly will get unprecedented development.
Based on the analysis of the domestic and foreign enterprises pay tax to plan based on the present research, from the concept of tax planning, this paper discusses that the enterprise to pay tax to plan, integrity and the legitimacy of the purpose and principle, puts forward the taxpayers pay tax to plan and carry out the theoretical basis and significance. This paper focuses on analyzing the taxpayers pay tax to plan and implement the strategy of thought, concrete ways in its tax planning process and matters needing attention in for a taxpayer to pay tax to plan, provide operational, substantial guidance; After the analysis and discussion of A company's tax plans of different planning scheme case, the practical effect produced by analyzing and comparing the reasonable that tax planning in brings to the enterprise considerable economic benefit, and to promote national related legal system construction, promote the development of social economy also to have certain stimulative effect.
This paper is to stand in the point of view of the enterprise, from legal and rational principle, to the enterprise pay tax to plan and the analysis of the strategy. Through the analysis of this paper, aiming at taxpayers pay taxes provide certain reasonable planning theory and practice directive function, will pay tax to plan into the enterprise's daily activities, successfully reduce the tax burden for the enterprise, the realization enterprise benefit maximization of reference and help.