Hence, to modern enterprises pursuing the maximum value, the focus of enterprise tax planning is to achieve the best taxation by taking tax preference or choices prescribed in taxation laws.
因此，对追求价值最大化的现代企业来说，在税法许可下，利用税法赋予的税收优惠或选择机会，实现纳税最优化，是企业税收筹划的重心所在。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
合并内外资企业所得税，不是两套所得税的简单合一或简单嫁接，其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
以上结论表明新企业所得税法带来的税收优惠是有效率的，而且新税法的实施实现了上市公司实际税负的平稳过渡。
In addition, the estate tax can also function in the heritage quantity and its tax price through income effect and price effect, and then influence the preference and motivation of giving subjects.
此外，遗产税也同样会通过收入效应和价格效应作用于遗产额和遗产的税收价格，影响捐赠主体的偏好和动机。
Compared with developed countries, the tax preferential policy in our country needs to be adjusted. We must increase the degree of tax preference and diversify the forms of it.
与发达国家相比，我国促进科技进步的税收优惠政策有待调整，优惠力度还须加大，优惠形式需进一步多样化。
Through the analysis discovery, before the tax rate, the tax, deducted the project as well as the tax preference policy has affected enterprise's income tax burden level.
通过分析发现，法定税率、税前扣除项目以及税收优惠政策影响了企业的所得税负担水平。
This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some Suggestions for tax preference policies perfection and se...
本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
This essay analyzes China's tax preference policies from both active and negative sides after the WTO accession, then puts forward some Suggestions for tax preference policies perfection and se...
本文从正反两方面初步剖析入世后我国税收优惠政策的自我完善与自我保护。
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