【中英雙語】301關(guān)于公司企業(yè)所得稅稅收籌劃有關(guān) 的外文文獻(xiàn)翻譯成品：企業(yè)所得稅稅收籌劃研究（中英文雙語對照）

1、此文檔是畢業(yè)設(shè)計外文翻譯成品（ 含英文原文+中文翻譯） ，無需調(diào)整復(fù)雜的格式！下載之后直接可用，方便快捷！本文價格不貴,也就幾十塊錢！一輩子也就一次的事！外文標(biāo)題：Study on the Tax Planning of Enterprise Income Tax外文作者：Hongceng Cao & Xiaohui Xu外文文獻(xiàn)出處: International Journal of Business and Man

2、agement,2018,4(5):147-156 (如覺得年份太老，可改為近 2 年，畢竟很多畢業(yè)生都這樣做)英文 3544 單詞，22234 字符(字符就是印刷符)，中文 5138 漢字。 （如果字?jǐn)?shù)多了，可自行刪減，大多數(shù)學(xué)校都是要求選取外文的一部分內(nèi)容進(jìn)行翻譯的。 ）Study on the Tax Planning of Enterprise Income TaxAbstract:The enterprise income t

3、ax occupies very important status in the tax paying of enterprise, and it has large space of tax planning. Under the background that the new enterprise income tax law was issued, we discussed the problem how to use tax p

4、lanning to reduce the tax burden of enterprise and realize the maximization of the total profit for the enterprise. In this article, we studied the tax financing in the stage of enterprise financing from the selection of

5、 financing mode and the confirmation of financing channel, and put forward that the enterprise should select the liability financing mode to the largest extent in the critical risk range of equity structure. We studied t

6、he tax planning in the stage of investment of enterprise from three aspects including correctly selecting the investment direction, confirming proper enterprise organization form and selecting tax saving investment subje

7、ct. We studied the tax planning from two aspects such as income and charge deduction. We studied the tax planning in the distribution stage of enterprise management result from first utilizing taxable income to compensat

8、e the loss, the loss recovering sequence of domestic investment profit return and the profit distribution strategy in the low tax region. For above aspects, we all put forward our own new theoretical opinions.makes the t

9、ax planning of financing mode, it must ensure that the equity structure is in the critical risk range.1.2Tax planning of enterprise financing channelThe financing channels of enterprise mainly include bank loan, self-acc

10、umulation of enterprise, inter-enterprise lending, interior collection of enterprise, bond or stock issuance and commercial credit. Under usual situation, the sequence of the tax burden from heavy to light is self-accumu

11、lation of enterprise, bank loan, inter-enterprise lending and interior collection of enterprise. The principle of tax planning of financing channel is that under the premise that the equity structure is to select the cha

12、nnel with higher profit and lower harm in the critical risk range, through comparing the advantages and disadvantages of various financing channels.2.Tax planning in the investment stage of enterpriseFor the tax planning

13、 in the investment stage of enterprise, we mainly consider three aspects, i.e. the selection of investment direction, the selection of enterprise organization form and the selection of investment mode.2.1Selecting correc

14、t investment directionThe new enterprise income tax established the new tax preference which gave priority to the industrial preference, assisted by the regional preference, giving attention to the social advancement. In

15、vestors should select the investment industry to reduce the tax burden according to the regulations about the national industrial policies and tax preference, and response the industrial policy guidance of the government

16、. First, because the industrial select possesses strategic meanings for the development trend of the enterprise, so when the investors make the decision of industrial investment, they should scientifically demonstrate th

17、e investment and carefully make the decision, and they should consider not only their own industrial advantages, but also national industrial support policies, industrial tax preference policies, and make the rare resour

18、ces of the enterprise to the green sunrise industries such as the agriculture, scientific technology, environment protection and energy saving. Second, the enterprise income tax regulated regional preference for Chinese