企业税务策划与税收优惠政策研究

税收优惠无疑为企业等经济实体节约了成本费用,保留了收益,但并不是"免费的午餐",若不谨慎对待,则很可能要为此付出沉重的买单。基于这个认识,本文遵循理论研究与案例研究相结合的方法,对税收优惠冲突的根源进行分析,以期为税务策划实践活动提供有益的启示。

Research on the Tax Planning and Tax Allowance Policy in Enterprises

Undoubtedly tax allowance not only has economized costs and expenses for economic entities such as enterprises, but also has retained in- comes. However, it is not a "free lunch", and if not treated with caution, eco- nomic entities would probably bear heavy checks for it. Based on such under- standing, this text adopts methods combining theoretical research with case research to analyze the origin of tax allowance conflicts, in the hope of offering enlightenment for activities in tax planning.