请哪位英文高手帮忙翻译一下论文摘要，不要在线翻译，谢谢啦！！！拜托拜托！！！！！企业税收筹划是在法律许可的范围内,通过对经营、投资、理财活动的事先筹划和安排，尽可能地取得节税的税收利益，它是市场经济环境下企业为达到减轻税负的目的而开展的税收筹措与规划，是增强企业综合竞争力的有效手段。众所周知，流转税是中国税种中的重要税种之一，它不仅在国家税收总量中占有很大的比重，而且在企业尤其是工商企业的上缴税款中也占有举足轻重的地位，而依法缴纳流转税是每个企业应尽的义务，然而依法纳税并不等于要多交税，如何理解二者的关系，使无偿的流转税负担与合法的税款节约有效地结合起来，从而实现预定的财务目标，获得最佳的经济利益，这是处于市场竞争中的所有企业都面临的问题，所以，对流转税的合理筹划十分重要也是本文所要研究的内容。本文从企业流转税的优惠政策入手，介绍了流转税优惠政策的基本原则，探讨了流转税优惠政策的必要性和可行性，以便打消企业对流转税筹划是否必要和可行的疑虑，并通过对企业流转税税收筹划方法与实践的分析，对企业进行流转税筹划提供操作性、实质性的指导。通过本文的探讨，将流转税筹划活动引入企业的日常经营活动中，旨在对企业进行合理流转税筹划有一定的理论和实践指导意义。关键词：企业流转税；税收筹划；必要性；可行性
Corporate tax planning is in the extent permitted by law, through the operation, investment, financial activities of the prior planning and arrangements, as far as possible to obtain the tax revenue benefit, it is the market economy of enterprises to reduce the tax burden to achieve the purposes of tax financing and planning, is to enhance the comprehensive competitiveness of enterprises an effective means.As everyone knows, turnover tax is tax in China one of important categories of taxes, it not only in the country has a large proportion in the total tax revenue, but also in the enterprise especially the industrial and commercial enterprises pay tax also occupies the position of play a decisive role, and in accordance with the law to pay turnover tax is the obligation of every enterprise, however, does not mean to pay more taxes in accordance with law, how to understand the relationship between the two, so that the voluntary turnover tax burden and legitimate tax saving effectively union rises, in order to achieve a predetermined financial goal, obtain optimal economic benefits, this is in market competition for all enterprises are faced with the problem, therefore, the circulation tax planning is very important this paper also has to research contents.This article from the turnover tax preferential policies for enterprises to proceed with, introduced the basic principles of tax preferential policies, tax preferential policies are discussed the necessity and the feasibility, in order to give business-to-turnover tax planning is necessary and feasible to doubts, and through business turnover tax and the tax planning method and practice analysis, to the enterprise is on the move tax planning to provide interoperability, substantive guidance.Through this exploration, the introduction of turnover tax planning activities of the day-to-day running of the business activities, aimed at the enterprises reasonable tax planning has certain theoretical and practical significance.Key words: enterprise turnover tax; tax planning; necessity; feasibility
温馨提示：答案为网友推荐，仅供参考
第1个回答 2012-05-30
Corporate tax planning is the extent permitted by law, by operating, investing and financial activities of prior planning and arrangements, as far as possible to obtain the tax benefits of tax-efficient, it is the enterprises under the market economy environment to ease the tax burden for the purpose of carried out by tax-raising and planning, is an effective means to enhance the comprehensive competitiveness of enterprises. As we all know, the turnover tax is one of the important taxes in the Chinese taxes, which not only account for a large proportion of total state tax revenue, but also in enterprises, especially industrial and commercial enterprises pay tax also occupies a pivotal position, and shall be subject to the turnover tax is the obligation of every business, tax law does not mean they have to pay higher taxes, how to understand the relationship between the two, so that without the burden of the turnover tax and the legal tax savings effectively combined to achieve the intended financial The goal, to get the best economic interests, this is the problems faced by all enterprises in market competition, so the rational planning of the turnover tax is very important in this paper to study the content. From business turnover tax preferential policies, this paper introduces the basic principles of the turnover tax preferential policies, and explored the necessity and feasibility of the turnover tax preferential policies in order to dispel the turnover tax planning is necessary and feasible doubts, and through enterprise turnover tax planning methods and practice of corporate turnover tax planning to provide operational and substantive guidance. In this article of the turnover tax planning activities into the daily business activities to provide for reasonable turnover tax planning theory and practice of guiding significance. Keywords: business turnover tax; tax planning; necessity; feasibility
第2个回答 2012-05-30
Corporate tax planning is in the extent permitted by law, through the operation, investment, financial activities of the prior planning and arrangements, as far as possible to obtain the tax revenue benefit, it is the market economy of enterprises to reduce the tax burden to achieve the purposes of tax financing and planning, is to enhance the comprehensive competitiveness of enterprises an effective means. As everyone knows, turnover tax is tax in China one of important categories of taxes, it not only in the country has a large proportion in the total tax revenue, but also in the enterprise especially the industrial and commercial enterprises pay tax also occupies the position of play a decisive role, and in accordance with the law to pay turnover tax is the obligation of every enterprise, however, does not mean to pay more taxes in accordance with law, how to understand the relationship between the two, so that the voluntary turnover tax burden and legitimate tax saving effectively union rises, in order to achieve a predetermined financial goal, obtain optimal economic benefits, this is in market competition for all enterprises are faced with the problem, therefore, the circulation tax planning is very important this paper also has to research contents. This article from the turnover tax preferential policies for enterprises to proceed with, introduced the basic principles of tax preferential policies, tax preferential policies are discussed the necessity and the feasibility, in order to give business-to-turnover tax planning is necessary and feasible to doubts, and through business turnover tax and the tax planning method and practice analysis, to the enterprise is on the move tax planning to provide interoperability, substantive guidance. Through this exploration, the introduction of turnover tax planning activities of the day-to-day running of the business activities, aimed at the enterprises reasonable tax planning has certain theoretical and practical significance.
