| 结构性减税环境下纳税筹划的几点思路 |
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| 引用本文： | 李勇.结构性减税环境下纳税筹划的几点思路[J].未来与发展,2009(10):63-66. |
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| 作者姓名： | 李勇 |
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| 作者单位： | 天津行政学院应用经济学部,天津,300191 |
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| 基金项目： | 全国行政学院系统院级招标课题 |
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| 摘 要： | 金融危机席卷全球，已深入到实体经济。我国政府实施结构性减税重大举措，降低企业税负，增强抗击风险的能力。税改为企业纳税筹划提供了契机，企业应当遵从税法，将纳税成本管理作为企业财务管理的重要组成部分，灵活筹划纳税，提升竞争能力。本文结合我国结构性减税具体措施，较为深入地探讨了企业纳税筹划的具体思路，同时指出纳税筹划过程中应注意的几个问题，以提升理论研究的针对性和可操作性。
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| 关 键 词： | 结构性减税 流转税 企业所得税 纳税筹划 |
Specific Ideas for Tax Planning under the Structural Tax Deduction |
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| LI Yong.Specific Ideas for Tax Planning under the Structural Tax Deduction[J].Future and Development,2009(10):63-66. |
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| Authors: | LI Yong |
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| Institution: | LI Yong (Department of Applied Economies, Tianjin Administration Institute, Tianjin, 300191, China) |
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| Abstract: | The financial crisis that has been sweeping the globe is affecting the real economy. All governments are implementing the tax-cut. To reduce the corporate tax rates and enhance the capacity of fighting crisis, the Chinese Government has launched the structural tax deduction. Tax reform provides opportunity to tax planning. The corporate should comply with tax laws, and regard the tax cost management as an important component of the financial management. Combining the specific measures of structural tax deduction, the article probes deeply into the specific ideas on tax planning, and points out several issues need attention daring the process of tax planning. |
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| Keywords: | the structural tax deduction Turnover tax Corporate income tax Tax planning |
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