Income tax planning的意思|示意

Tax planning can direct to all tax categories, but because the different nature of tax categories, the way, method and income of tax planning are different.

纳税筹划可针对一切税种，但由于不同税种的性质不同，纳税筹划的途径、方法及其收益也不同。

For a corporation, the process of income tax planning is a process of choosing accounting policy.

企业进行所得税筹划的过程，也是一个会计政策选择的过程。

System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.

系统是普遍存在的，所得税纳税主体也可以被看作一个系统，它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。

Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.

最后，通过固定资产折旧方法选择的案例，分析了如何利用会计政策选择进行企业所得税筹划。

It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.

我们很容易看清所得税对企业经营的影响，因此企业所关心的一个主要问题就是如何进行税务规划，将应付税款降低到最小数额。

After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.

一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。