税收筹划在财务管理中的运用

MAINTAINACALMSTATEOFMIND,CONSCIENTIOUSLYDOAGOODJOB,NEVERABLETOMUDDLEALONG,“DANGYITIANHESHANGZHUANGYITIANZHONG“IDEASPEOPLEINTHETRANSITIONPROCESS,POLITICALORGANIZATIONSETUPANDPLAYEDTHEROLEOFANEFFECTIVEWAYTOINCREASEFARMERSSPECIALIZEDCOOPERATIVESANDAGRICULTURESETUPPARTYORGANIZATIONSINTHESOCIALSERVICEORGANIZATIONS,ANDDEVELOPMENTOFGRASSROOTSPARTYORGANIZATIONSINTOFULLPLAYINTHELEADINDUSTRY,PROMPTINGFARMERSTOGETRICHINTHEFIGHTINGBASTIONROLECONSCIENTIOUSLYIMPLEMENTTHEESTABLISHEDATTHETOWNSHIPPARTYOFFICEOFPOLICYREQUIREMENTS,SELECTIONWITHAGOODORGANIZATIONOFTHEPARTYCOMMITTEEMEMBERSANDFULLTIMEDIRECTOR,CATCHTHERURALGRASSROOTSPARTYBUILDINGWORKCONSCIENTIOUSLYDOAGOODJOBONTHECOUNTYSVILLAGEANNUALCOMPENSATIONACCORDINGTOTHEPERCAPITANETINCOMEOFFARMERSPERCAPITATWICETIMES,GROUPLEADERS30OFANNUALCOMPENSATIONPAIDBYVILLAGEYEARSIMPLEMENTEDPOLICIESTOFURTHERMOBILIZETHEENTHUSIASMOFVILLAGECADRESSECONDISTOHIGHLIGHTTHEEDUCATIONALMANAGEMENT,TOSTRENGTHENTHECONSTRUCTIONOFPARTYMEMBERSANDCADRESONTHEEDUCATIONALMANAGEMENTOFPARTYMEMBERS,ANDTOIMPLEMENTFURTHERSTRICTMANAGEMENTOFTHEPARTYMEMBERSOPINIONS,CARRYOUTPARTYMEMBERSHIPTOTROUBLESHOOT,CLEANSTANDARDMEMBERSHIPFILES,INTENSIFYINGTHEDAYTODAYMANAGEMENTNOTQUALIFIEDINACCORDANCEWITHTHEDISPOSALOFXXCOUNTYPARTYINTERIMMEASURES,ANDSTEADILYPUSHFORWARDTHEDISPOSALOFUNQUALIFIEDPARTYMEMBERSSTRICTIMPLEMENTATIONOFTHEDEVELOPMENTPLANOFRECRUITING,PUTQUALITYFIRST,STRENGTHENINGTHESTRUCTUREOFNEWPARTYMEMBERSSTRENGTHENTHEMANAGEMENTOFMOBILEPARTYMEMBER,OUTSTANDINGRURALMIGRANTWORKERSANDCOLLEGEGRADUATESTWOFOCUSGROUPS,SOUNDINTOTHEPARTYMANAGEMENT,OUTOFTHEPARTYMEET,TWOWAYCOMANAGEMENTMECHANISMCONSCIENTIOUSLYIMPLEMENTTHEEDUCATIONORDINANCE,IMPROVETHESYSTEMOFPARTYMEMBEREDUCATIONANDTRAINING,POSITIVEUSEOFINFORMATIONTECHNOLOGYANDNEWMEDIAINNOVATIVEWAYSANDMEANSOFEDUCATION,EXPANSIONOFEDUCATIONALCOVERAGE,IMPROVINGPARTYMEMBERSEDUCATIONPERFECTINGTHEINCENTIVEANDCARINGSUPPORTMECHANISMSWITHINTHEPARTY,HELPINGINCREASETHELIFEDIFFICULTFORPARTYMEMBERSANDSENIORPARTYMEMBERMEANWHILE,RESOURCESTOTAKEFULLADVANTAGEOFDISTANCEEDUCATIONPLATFORM,PARTYMEMBERCADREMODERNDISTANCEEDUCATION,DISSEMINATIONOFTHEVOICEOFTHEPARTY,SERVINGTHEGRASSROOTSMASSES,PARTYMEMBERSEDUCATIONANDTRAINING,PROMOTETHEEFFECTIVENESSOFEDUCATIONANDTRAININGCADREMANAGEMENT,TOFOCUSONSTRENGTHENING“FIVECONCEPT“EDUCATIONTRAININGLEADINGCADRESANDEMPLOYEESMORECONSCIOUSUSEOFADVANCEDCONCEPTOFDEVELOPMENTTOGUIDEANDPROMOTEIMPLEMENTATIONAROUNDTORESPONDTOUNEXPECTEDEVENTS,NEWMEDIAAGENETWORKSOFPUBLICOPINION,PRECISETRAININGINTOPICSSUCHASPOVERTYALLEVIATION,ADMINISTRATIONACCORDINGTOLAW,ANDEFFECTIVELYIMPROVETHETOWNSHIP,VASTNUMBERSOFPARTYMEMBERSANDCADRESFULLUSEOFPOLICY,THEABILITYTOPROMOTETHEREFORM,DEVELOPMENTANDSTABILITYSELFDISCIPLINEGUIDELINESOFTHECPCANDTHECOMMUNISTPARTYDISCIPLINARYREGULATIONSINTOCADREEDUCATIONANDTRAININGCONTENT,PROMPTINGLEADERSOFDISCIPLINE,SHOWGOODMANNERSINTHEHEAVILYGUARDEDHEART,OUTSIDEOFTHESHAPETOADHERETOGRABEARLYTOGRABASMALLSCRATCHPREVENTION,IMPLEMENTATIONLEADERREMINDEDTHETALKS,REFERTOCOMMANDMENTANDOTHERRELEVANTPROVISIONS,BYTALKINGABOUTSUPERVISIONVISITS,ANNUALAPPRAISAL,REPORT,PETITION,FINDINGSIGNSREMINDED,EARLYTOCORRECTTHEPROBLEMSINTIMESTRICTENFORCEMENTOFCADREARCHIVEMANAGEMENTSYSTEM,SERIOUSLYWITHPARENTORGANIZATIONALUNITCADRESFILEREVIEWIDENTIFIEDADDITIONALWORKTHREEISTOHIGHLIGHTTHEENHANCEDRESPONSIBILITY,CONSCIENTIOUSLYIMPLEMENTTHECOMPREHENSIVETASKSSTRICTLYADMINISTERINGTHEPARTYIMPLEMENTATIONOFTHE“THIRTEENFIVE“DEVELOPMENTPLANNING,COMPREHENSIVEWELLOFFSOCIETYGOAL,THEKEYPLAYACOREROLEOFTHEPARTYTOWNSHIPPARTYORGANIZATIONSSHOULDCONSCIENTIOUSLYIMPLEMENTTHEPROVINCIALCOUNTYINSTRICTLYADMINISTERINGTHEPARTYALLDEPLOYMENTREQUIREMENTS,PERFECTTUBEPARTYTHEPARTYSINSTITUTIONALMECHANISMS,PROMOTIONOFSTRICTLYADMINISTERINGTHEPARTYTASKSGROUNDEFFECTATOGOVERNEDBYTHECONCENTRATIONANDCONTROLTONORMALDEPTHTOTHOROUGHLYSTUDYANDIMPLEMENTTHEGUIDELINESFORTHEHONESTYANDSELFDISCIPLINEOFTHEDISCIPLINARYREGULATIONSSUCHASLAWSANDREGULATIONS,STRENGTHENALLPARTYMEMBERSANDCADRESHONESTYANDSELFDISCIPLINE,PUBLICATTITUDESANDPARTYDISCIPLINE,PARTYRULESEDUCATION,SUSTAINEDREGULATIONAROUNDABUSESOFTHEMASSESFOUR,FOCUSESONOPTIMIZINGDEVELOPMENTENVIRONMENT,ANDPROMOTESOCIALDEVELOPMENTOFCLEAN,SAFEANDHARMONIOUSENVIRONMENTISAPREREQUISITEFORDEVELOPMENT,MUSTMAINTAINACLEANLINE,GOVERNMENTCADRESTOBEHONESTANDINTEGRITYASTHEBASISFORECONOMICANDSOCIALDEVELOPMENTTOADHERETOTHESECURITYLINE,PROMOTESECURITYANDSTABILITYANDECONOMICSOCIETYFIRST,INTHEPROMOTINGINTEGRITYANDANTICORRUPTIONEFFORTSTOWNSHIPTOFIRMLYGRASPTHECONSCIOUSNESSOFCLEANGOVERNMENTISTHEECONOMICENVIRONMENTFORSOCIALDEVELOPMENT,FOCUSEDSUPERVISIONANDDISCIPLINEOFACCOUNTABILITY,STRENGTHENINNERPARTYSUPERVISION,DISCIPLINEANDRULESATTHEFRONT,ADVANCINGTHECONSTRUCTIONOFACLEANGOVERNMENTANDTHEANTICORRUPTIONWORKMADENEWACHIEVEMENTSTOCHANGEIDEAS,INNOVATIVEIDEAS,FROMTHEPETITIONADMISSIBLE,CLUEDISPOSALTALKTO,TALKTOTHEDISCIPLINEOFACCOUNTABILITY,INVESTIGATION,REVIEWREPORT,SHOULDADHERETOTHEDISCIPLINEINFRONTOFTHELAW,SUPERVISIONANDDISCIPLINEWORKDEEPDODOFINETODOITINTHISYEARS“TWOCOMMITTEES“INTHEELECTION,MAKE“HONESTREPLYOFF“ANDSTRICTPOLITICALDISCIPLINE,DISCIPLINE,ANDSTRENGTHENSUPERVISIONANDINSPECTION,SERIOUSLYINVESTIGATEANDDEALWITHNONORGANIZEDACTIVITIES,MAKETHEGENERALWINDFRESH,SMOOTHLYADVANCINGRESPONSIBILITYEXTENDSTOALLBRANCHESOFTHESTRICTLYADMINISTERINGTHEPARTY,EXPLOREANDIMPLEMENTVARIOUSPARTYORGANIZATIONSPRIMARILYRESPONSIBLETOTHETOWNSHIPPARTYCOMMITTEE“SETOUTINTHREE“,ENHANCETHEAWARENESSOFPRIMARYRESPONSIBILITYFORIMPLEMENTATIONRURALDISCIPLINETOFULLYCARRYOUTITSOVERSIGHTRESPONSIBILITIES,ADHERETOTHEDUTY,ANDSAFEGUARDTHEPARTYCONSTITUTION,STRICTDISCIPLINE,ASSISTTHETOWNSHIPPARTYCOMMITTEEINSTRENGTHENINGTHEPARTYCONDUCTCLEANGOVERNMENTANDANTICORRUPTIONGROUPSCOORDINATINGTHEWORKAGAINSTCORRUPTIONOVERALLSTRICTNESSOFACCOUNTABILITYASIMPORTANT,TOIMPLEMENTTHEPARTYSLINE,PRINCIPLESANDPOLICIES,WEAKPARTYEXERCISESPRIMARYRESPONSIBILITYFORADMINISTERINGTHEPARTYVACANCY,CAUSEDSERIOUSDAMAGETOTHEPARTYSCAUSE,“FOURWINDS“ANDCORRUPTIONPRONETOFREQUENTSERIOUSRESPONSIBILITY“ONECASECHA“,USINGACOMBINATIONOFCRITICISMANDCOMMANDSHISCONVERSATION,CRITICISM,ORGANIZATION,DISCIPLINE,HELDRESPONSIBILITY,OVERSIGHTRESPONSIBILITIESHELD税收筹划在财务管理中的运用摘要税收是企业一项必不可少的费用，它作为现代企业财务管理的重要经济环境因素和财务决策变量，对完善企业财务管理制度和实现企业财务管理目标至关重要，而通过税收筹划能使企业税负减轻、税后利润最大化、整体利益得到提高，从某种意义上说，这一点恰好迎合了财务管理的要求。因此，研究税收筹划对企业提高财务管理水平、完善财务管理体制提高市场竞争力有着深刻的现实意义。关键词税收筹划；财务管理；理财一、税收筹划的内涵（一）税收筹划的概念及特点税收筹划是指在遵守国家法律、法规的前提下，通过利用各种有利的税收政策对企业的经营管理、投资、筹资等涉税事项做出适当的安排，以达到少纳税、递延纳税等税后利润最大的目标的一系列谋划活动。其特点是在合法的前提下，是税务部门允许的财务活动。根据现代财务管理理论，企业财务管理的目标是企业价值或股东财富的最大化，企业能否完成财务管理的目标，受到内部管理决策（投、融资决策，股利决策）和外部理财环境两方面的影响。而外部理财环境是企业内部决策层无法改变的外部约束条件，企业理财活动只能去与之相适应。税法对企业来说是外部条件，在全面税收约束条件的市场竞争环境中，企业能否实现其既定的财务管理目标，受到纳税成本的制约，而通过税收筹划，企业有效地进行结构重组，能促进企业迅速走上规模经营之路，规模经营往往是实现利润最大化，也就是企业财务管理最终目标的有效途径。因此，税收筹划成了现代企业财务管理中的重要理财手段。（二）企业财务管理活动中进行税收筹划得以实现的前提条件1、税收政策税收法律法规的许多优惠政策为企业进行税收筹划提供了可能，但是，税收政策的轻微变化肯定会影响税收筹划的成功与否。目前，在经济全球一体化的大背景下，各国为了吸引资本和技术的流入，都在利用税收对经济的杠杆作用，不断调整税收政策，即税收筹划方案不是一成不变的，它会随着影响因素的变化而变化，所以在进行税收筹划时应不断地了解税收方面的最新动态，不断完善筹划方案，使筹划方案更适合企业的需要。目前，我国实施了行政许可法，使得税务部门对纳税人有关涉税事项由事前审批变为事后检查，为企业在会计政策的选择上给了更多的选择权，为税收筹划创造了更大的空间。2、企业的发展战略企业在制定发展战略时，必然会考虑宏观的环境和自身经营情况，宏观的环境包括各地区的税收政策，但税收政策并不总是有利于企业的经营战略。所以，企业在权衡利弊以后制定出的发展战略则更需要通过税收筹划来尽量减少各种不利的影响。二、税收筹划在财务管理中的运用MAINTAINACALMSTATEOFMIND,CONSCIENTIOUSLYDOAGOODJOB,NEVERABLETOMUDDLEALONG,“DANGYITIANHESHANGZHUANGYITIANZHONG“IDEASPEOPLEINTHETRANSITIONPROCESS,POLITICALORGANIZATIONSETUPANDPLAYEDTHEROLEOFANEFFECTIVEWAYTOINCREASEFARMERSSPECIALIZEDCOOPERATIVESANDAGRICULTURESETUPPARTYORGANIZATIONSINTHESOCIALSERVICEORGANIZATIONS,ANDDEVELOPMENTOFGRASSROOTSPARTYORGANIZATIONSINTOFULLPLAYINTHELEADINDUSTRY,PROMPTINGFARMERSTOGETRICHINTHEFIGHTINGBASTIONROLECONSCIENTIOUSLYIMPLEMENTTHEESTABLISHEDATTHETOWNSHIPPARTYOFFICEOFPOLICYREQUIREMENTS,SELECTIONWITHAGOODORGANIZATIONOFTHEPARTYCOMMITTEEMEMBERSANDFULLTIMEDIRECTOR,CATCHTHERURALGRASSROOTSPARTYBUILDINGWORKCONSCIENTIOUSLYDOAGOODJOBONTHECOUNTYSVILLAGEANNUALCOMPENSATIONACCORDINGTOTHEPERCAPITANETINCOMEOFFARMERSPERCAPITATWICETIMES,GROUPLEADERS30OFANNUALCOMPENSATIONPAIDBYVILLAGEYEARSIMPLEMENTEDPOLICIESTOFURTHERMOBILIZETHEENTHUSIASMOFVILLAGECADRESSECONDISTOHIGHLIGHTTHEEDUCATIONALMANAGEMENT,TOSTRENGTHENTHECONSTRUCTIONOFPARTYMEMBERSANDCADRESONTHEEDUCATIONALMANAGEMENTOFPARTYMEMBERS,ANDTOIMPLEMENTFURTHERSTRICTMANAGEMENTOFTHEPARTYMEMBERSOPINIONS,CARRYOUTPARTYMEMBERSHIPTOTROUBLESHOOT,CLEANSTANDARDMEMBERSHIPFILES,INTENSIFYINGTHEDAYTODAYMANAGEMENTNOTQUALIFIEDINACCORDANCEWITHTHEDISPOSALOFXXCOUNTYPARTYINTERIMMEASURES,ANDSTEADILYPUSHFORWARDTHEDISPOSALOFUNQUALIFIEDPARTYMEMBERSSTRICTIMPLEMENTATIONOFTHEDEVELOPMENTPLANOFRECRUITING,PUTQUALITYFIRST,STRENGTHENINGTHESTRUCTUREOFNEWPARTYMEMBERSSTRENGTHENTHEMANAGEMENTOFMOBILEPARTYMEMBER,OUTSTANDINGRURALMIGRANTWORKERSANDCOLLEGEGRADUATESTWOFOCUSGROUPS,SOUNDINTOTHEPARTYMANAGEMENT,OUTOFTHEPARTYMEET,TWOWAYCOMANAGEMENTMECHANISMCONSCIENTIOUSLYIMPLEMENTTHEEDUCATIONORDINANCE,IMPROVETHESYSTEMOFPARTYMEMBEREDUCATIONANDTRAINING,POSITIVEUSEOFINFORMATIONTECHNOLOGYANDNEWMEDIAINNOVATIVEWAYSANDMEANSOFEDUCATION,EXPANSIONOFEDUCATIONALCOVERAGE,IMPROVINGPARTYMEMBERSEDUCATIONPERFECTINGTHEINCENTIVEANDCARINGSUPPORTMECHANISMSWITHINTHEPARTY,HELPINGINCREASETHELIFEDIFFICULTFORPARTYMEMBERSANDSENIORPARTYMEMBERMEANWHILE,RESOURCESTOTAKEFULLADVANTAGEOFDISTANCEEDUCATIONPLATFORM,PARTYMEMBERCADREMODERNDISTANCEEDUCATION,DISSEMINATIONOFTHEVOICEOFTHEPARTY,SERVINGTHEGRASSROOTSMASSES,PARTYMEMBERSEDUCATIONANDTRAINING,PROMOTETHEEFFECTIVENESSOFEDUCATIONANDTRAININGCADREMANAGEMENT,TOFOCUSONSTRENGTHENING“FIVECONCEPT“EDUCATIONTRAININGLEADINGCADRESANDEMPLOYEESMORECONSCIOUSUSEOFADVANCEDCONCEPTOFDEVELOPMENTTOGUIDEANDPROMOTEIMPLEMENTATIONAROUNDTORESPONDTOUNEXPECTEDEVENTS,NEWMEDIAAGENETWORKSOFPUBLICOPINION,PRECISETRAININGINTOPICSSUCHASPOVERTYALLEVIATION,ADMINISTRATIONACCORDINGTOLAW,ANDEFFECTIVELYIMPROVETHETOWNSHIP,VASTNUMBERSOFPARTYMEMBERSANDCADRESFULLUSEOFPOLICY,THEABILITYTOPROMOTETHEREFORM,DEVELOPMENTANDSTABILITYSELFDISCIPLINEGUIDELINESOFTHECPCANDTHECOMMUNISTPARTYDISCIPLINARYREGULATIONSINTOCADREEDUCATIONANDTRAININGCONTENT,PROMPTINGLEADERSOFDISCIPLINE,SHOWGOODMANNERSINTHEHEAVILYGUARDEDHEART,OUTSIDEOFTHESHAPETOADHERETOGRABEARLYTOGRABASMALLSCRATCHPREVENTION,IMPLEMENTATIONLEADERREMINDEDTHETALKS,REFERTOCOMMANDMENTANDOTHERRELEVANTPROVISIONS,BYTALKINGABOUTSUPERVISIONVISITS,ANNUALAPPRAISAL,REPORT,PETITION,FINDINGSIGNSREMINDED,EARLYTOCORRECTTHEPROBLEMSINTIMESTRICTENFORCEMENTOFCADREARCHIVEMANAGEMENTSYSTEM,SERIOUSLYWITHPARENTORGANIZATIONALUNITCADRESFILEREVIEWIDENTIFIEDADDITIONALWORKTHREEISTOHIGHLIGHTTHEENHANCEDRESPONSIBILITY,CONSCIENTIOUSLYIMPLEMENTTHECOMPREHENSIVETASKSSTRICTLYADMINISTERINGTHEPARTYIMPLEMENTATIONOFTHE“THIRTEENFIVE“DEVELOPMENTPLANNING,COMPREHENSIVEWELLOFFSOCIETYGOAL,THEKEYPLAYACOREROLEOFTHEPARTYTOWNSHIPPARTYORGANIZATIONSSHOULDCONSCIENTIOUSLYIMPLEMENTTHEPROVINCIALCOUNTYINSTRICTLYADMINISTERINGTHEPARTYALLDEPLOYMENTREQUIREMENTS,PERFECTTUBEPARTYTHEPARTYSINSTITUTIONALMECHANISMS,PROMOTIONOFSTRICTLYADMINISTERINGTHEPARTYTASKSGROUNDEFFECTATOGOVERNEDBYTHECONCENTRATIONANDCONTROLTONORMALDEPTHTOTHOROUGHLYSTUDYANDIMPLEMENTTHEGUIDELINESFORTHEHONESTYANDSELFDISCIPLINEOFTHEDISCIPLINARYREGULATIONSSUCHASLAWSANDREGULATIONS,STRENGTHENALLPARTYMEMBERSANDCADRESHONESTYANDSELFDISCIPLINE,PUBLICATTITUDESANDPARTYDISCIPLINE,PARTYRULESEDUCATION,SUSTAINEDREGULATIONAROUNDABUSESOFTHEMASSESFOUR,FOCUSESONOPTIMIZINGDEVELOPMENTENVIRONMENT,ANDPROMOTESOCIALDEVELOPMENTOFCLEAN,SAFEANDHARMONIOUSENVIRONMENTISAPREREQUISITEFORDEVELOPMENT,MUSTMAINTAINACLEANLINE,GOVERNMENTCADRESTOBEHONESTANDINTEGRITYASTHEBASISFORECONOMICANDSOCIALDEVELOPMENTTOADHERETOTHESECURITYLINE,PROMOTESECURITYANDSTABILITYANDECONOMICSOCIETYFIRST,INTHEPROMOTINGINTEGRITYANDANTICORRUPTIONEFFORTSTOWNSHIPTOFIRMLYGRASPTHECONSCIOUSNESSOFCLEANGOVERNMENTISTHEECONOMICENVIRONMENTFORSOCIALDEVELOPMENT,FOCUSEDSUPERVISIONANDDISCIPLINEOFACCOUNTABILITY,STRENGTHENINNERPARTYSUPERVISION,DISCIPLINEANDRULESATTHEFRONT,ADVANCINGTHECONSTRUCTIONOFACLEANGOVERNMENTANDTHEANTICORRUPTIONWORKMADENEWACHIEVEMENTSTOCHANGEIDEAS,INNOVATIVEIDEAS,FROMTHEPETITIONADMISSIBLE,CLUEDISPOSALTALKTO,TALKTOTHEDISCIPLINEOFACCOUNTABILITY,INVESTIGATION,REVIEWREPORT,SHOULDADHERETOTHEDISCIPLINEINFRONTOFTHELAW,SUPERVISIONANDDISCIPLINEWORKDEEPDODOFINETODOITINTHISYEARS“TWOCOMMITTEES“INTHEELECTION,MAKE“HONESTREPLYOFF“ANDSTRICTPOLITICALDISCIPLINE,DISCIPLINE,ANDSTRENGTHENSUPERVISIONANDINSPECTION,SERIOUSLYINVESTIGATEANDDEALWITHNONORGANIZEDACTIVITIES,MAKETHEGENERALWINDFRESH,SMOOTHLYADVANCINGRESPONSIBILITYEXTENDSTOALLBRANCHESOFTHESTRICTLYADMINISTERINGTHEPARTY,EXPLOREANDIMPLEMENTVARIOUSPARTYORGANIZATIONSPRIMARILYRESPONSIBLETOTHETOWNSHIPPARTYCOMMITTEE“SETOUTINTHREE“,ENHANCETHEAWARENESSOFPRIMARYRESPONSIBILITYFORIMPLEMENTATIONRURALDISCIPLINETOFULLYCARRYOUTITSOVERSIGHTRESPONSIBILITIES,ADHERETOTHEDUTY,ANDSAFEGUARDTHEPARTYCONSTITUTION,STRICTDISCIPLINE,ASSISTTHETOWNSHIPPARTYCOMMITTEEINSTRENGTHENINGTHEPARTYCONDUCTCLEANGOVERNMENTANDANTICORRUPTIONGROUPSCOORDINATINGTHEWORKAGAINSTCORRUPTIONOVERALLSTRICTNESSOFACCOUNTABILITYASIMPORTANT,TOIMPLEMENTTHEPARTYSLINE,PRINCIPLESANDPOLICIES,WEAKPARTYEXERCISESPRIMARYRESPONSIBILITYFORADMINISTERINGTHEPARTYVACANCY,CAUSEDSERIOUSDAMAGETOTHEPARTYSCAUSE,“FOURWINDS“ANDCORRUPTIONPRONETOFREQUENTSERIOUSRESPONSIBILITY“ONECASECHA“,USINGACOMBINATIONOFCRITICISMANDCOMMANDSHISCONVERSATION,CRITICISM,ORGANIZATION,DISCIPLINE,HELDRESPONSIBILITY,OVERSIGHTRESPONSIBILITIESHELD（一）税收筹划的原则其一，税收筹划必须有丰富的理论知识作基础，不仅要熟悉税收相关法律、法规，而且还要充分考虑国家的政策导向，如优惠政策的导向，进行筹划时应尽可能多的运用以上政策，还应将财务管理的知识运用到其中，使二者有机的结合，这才是税收筹划的本质。其二，税收筹划的目的就是企业通过实施筹划来节约税收成本，实现减轻企业税负和谋求企业的最大效益，但并不是每项筹划都能给企业带来丰厚的回报，也不是每项筹划都是效益最大的，因此，企业在选择税收筹划的时候一定要选择使价值总体效益最大的一项筹划方案。（二）运用的主要方面与技巧税收筹划主要被运用在两个层面，即产前投资筹划以及产中筹划，主要运用在以下几个方面1、投资的税收筹划企业在进行投资决策时，可以运用税收筹划方式，来达到节税增收的目的。注册地的选择从国际上看，选择国际避税地，在那里注册离岸公司（即注册地与经营地相分离的公司），当地政府允许国际人士在其领土上设立国际贸易业务公司，对资本流动几乎没有限制，对不是在注册地进行的经营活动几乎不征收任何税，只收取少量的年度管理费，国际大银行几乎都承认这类公司的存在，为其设立银行帐号及财务运作提供方便；从国内来看，选择注册在税负较轻的地区如国务院批准的高新开发区，经济特区，中西部地区，老、少、边、穷等地区，国家对这些地区在税收上给予了优惠，税率要低于这些地区以外的地区。分支机构的选择企业的分支机构总的来看，可以分为三种形式子公司，分公司，办事处三种形式，其中子公司是法人，一般是独立核算，单独计算缴纳税款，这样就有利于企业通过转让定价来进行税收筹划；而分公司及办事处不具有法人资格，可以选择单独缴纳或者汇总缴纳，企业一般在设立之初出现亏损的可能性较大，因此，分公司选择汇总缴纳可以抵减总公司的利润，进而减少公司的应纳所得税额。在此，笔者假设例1某企业投资设立一分支机构，该企业年应纳税所得额为160万元，该分支机构由于设立之初市场尚未完全打开，于设立当年发生亏损30万元，如果分支机构采取汇总缴纳，则总公司将其亏损抵减总公司应纳税所得额30万元，这样就为企业在税收上节省了993033万元。技术改造国产设备投资为鼓励企业加大投资力度，支持企业技术改造，促进产品结构调整和经济稳定发展，国家对在我国境内投资于符合国家产业政策的技术改造项目的企业，其项目所需国产设备投资的40可以从企业技术改造项目设备购置当年比前一年新增的企业所得税中抵免；实行投资抵免的国产设备，企业仍可按设备原价计提折旧，并按有关规定在计算应纳税所得额时扣除，同时又规定，企业每一年度投资抵免的企业所得税税额不得超过该企业当年比设备购置前一年新增的企业所得税税额，如果当年新增的企业所得税税额不足抵免时，未予抵免的部分，可用以后年度企业比设备购置前一年新增的企业所得税额延续抵免，但抵免的期限最长不得超过5年。企业将已经享受投资抵免的国产设备在购置之日起5年内出租、转让的，应在出租、转让时补缴设备已抵免的企业所得税税款。因此，企业在选购设备时，在其性能、功能同等条件下，应尽可能选购国产设备。将使用周期定为5年以上。即使在5年内出租、转让，需补缴已抵免的所得税税款，也将该项支出的时间推迟了，享受了递延MAINTAINACALMSTATEOFMIND,CONSCIENTIOUSLYDOAGOODJOB,NEVERABLETOMUDDLEALONG,“DANGYITIANHESHANGZHUANGYITIANZHONG“IDEASPEOPLEINTHETRANSITIONPROCESS,POLITICALORGANIZATIONSETUPANDPLAYEDTHEROLEOFANEFFECTIVEWAYTOINCREASEFARMERSSPECIALIZEDCOOPERATIVESANDAGRICULTURESETUPPARTYORGANIZATIONSINTHESOCIALSERVICEORGANIZATIONS,ANDDEVELOPMENTOFGRASSROOTSPARTYORGANIZATIONSINTOFULLPLAYINTHELEADINDUSTRY,PROMPTINGFARMERSTOGETRICHINTHEFIGHTINGBASTIONROLECONSCIENTIOUSLYIMPLEMENTTHEESTABLISHEDATTHETOWNSHIPPARTYOFFICEOFPOLICYREQUIREMENTS,SELECTIO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