外文翻译---企业税收筹划的主要途径(编辑修改稿)

外文翻译---企业税收筹划的主要途径(编辑修改稿)内容摘要：

s in the same, there are a variety of revenue options to choose from, the taxpayers to avoid hightax point, choose the low tax and reduce the tax liability . The most typical example of this is to run nontaxable to the tax planning services. From the tax point of view, run mainly two: First, the same taxes, different tax rates. Systems such as supply and marketing enterprises, the general operating tax rate is 17% of the means of subsistence, but also the operating valueadded tax rate of 13% of the agricultural means of production and so on. Second, different taxes, different tax rates. This usually refers to types of enterprises in their business activities, both valueadded business project, the project also involves the business tax. Fourth, the cost of reasonable expenses. Enterprises does not violate tax laws and financial system under the premise of the full cost of the reasonable expenses, that may occur on the full estimated losses and narrow the tax base and reduce the amount of taxable ine. Countries allow for costs incurred in the projects, such as wages, respectively, the total amount of tax by 2%, 14%, % extracts of trade union funds, staff welfare, staff education funding should be sufficient to mention as much as possible to the whole. For some of the losses that may occur, such as bad debt losses, businesses should be fully expected in the tax law as far as possible the extent permitted by the cap enough to reserve. This is in line with the national tax law and financial system, can receive the tax effect. Fifth, to reduce tax liability. Factors that affect the tax liability there are two, namely, tax base and tax rates, the smaller the tax base, lower tax rates, tax liability is also smaller. Tax planning ca。