对企业利用废水、废气、废渣等废弃物为主要原料进行生产的 ， 可在5年内减征或免征所得税 。
此外 ， 对用于支持农业以及教科卫事业发展的投资 ， 国家也有不同的税收优惠政策 。
企业经营者应参照政策规定 ， 综合比较投资环境、投资收益、投资风险等因素 ， 决定投资区域、投资方向以及投资项目 ， 合理进行税务筹划 ， 以减少企业税负 。
需要说明的是 ， 纳税人运用上述方法进行节税 ， 一方面 ， 要符合 。

7、企业生产经营特点 ， 统筹规划 ， 综合考虑 ， 不能顾此失彼；另一方面 ， 要经常学习 ， 了解国家税制改革动向及优惠政策措施的修订和调整 ， 准确把握税收法规政策界限 ， 深入研究税法的相关规定 ， 防止因节税而引发其他问题 。
外文文献原文Enterprises of the major means of tax planningTax planning is the premise of strict enforcement of tax laws to minimize tax, customs tax called. Enterprises to carry out the correct tax, the need 。

8、 for the adoption of the following major route of transmission.First, reasonable means of financing options. In accordance with the provisions of Chinas current tax law, corporate interest payments on the loan within a certain range can be pre-tax expenses, and dividends can only be spending the aft 。

9、er-tax profits of enterprise expenses. From a tax point of view, appropriate to the bank business loans and financing between enterprises, rather than directly to the fund-raising benefits.Second, a reasonable choice of trading partners. Chinas existing value-added tax system has a general taxpayers 。

10、 and small-scale taxpayers on the points, choose a different supplier object, the tax burden on enterprises is not the same. For example, when the Department of suppliers of value-added tax general taxpayer, the business after the purchase of goods, according to the amount of tax deduction of input。

11、tax amount of the corresponding balance after payment of value-added tax;
if the purchase of goods for small-scale taxpayers, VAT can not be achieved Its not contain the amount of input tax deduction, the tax burden more than the former. Such as open invoices can also be part of deduction. Third, th 。

12、e easy way out tax conversion. Enterprises will be converted to high-tax low-tax, refers to economic activities in the same, there are a variety of revenue options to choose from, the taxpayers to avoid high-tax point, choose the low tax and reduce the tax liability . The most typical example of thi 。

13、s is to run non-taxable 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 value-added tax ra 。

14、te 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 value-added business project, the project also involves the business tax. Fourth, the cost of reasonable expenses. 。

15、 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 income. Countries allow for costs incurred in the projects, such as wages, r 。

16、espectively, the total amount of tax by 2%, 14%, 1.5% 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 。

17、 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。

18、tax base, lower tax rates, tax liability is also smaller. Tax planning can start from these two factors to find legitimate ways to reduce tax liability. For example, an enterprise December 30, 2005 estimated taxable income amounted to 100,200 yuan, the enterprise income tax liability 25050 yuan (100 。

19、200 25%). If the corporate tax planning, tax consulting fees to pay 200 yuan, the corporate taxable income 100,000 (100200-200), income tax liability 27,000 yuan (100000 27%), can be found by comparing, for tax planning to pay only 200 yuan, 6066 yuan tax is (33066-27000). Sixth, to weigh the severi 。

20、ty of the overall tax burden. For example, many value-added tax planning programs have the general taxpayer and the taxpayer to choose small-scale planning. If an enterprise is a non-tax-year sales of about 900,000 yuan of production enterprises and enterprises to buy the materials each year the pri 。

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标题：税收|税收 外文翻译 外文文献 英文文献 企业税收筹划的主要途径( 二 )