安徽警官职业学院学报
安徽警官職業學院學報
안휘경관직업학원학보
Journal of Anhui Vocational College of Police Officers
2015年
5期
89-92,96
,共5页
监狱企业%税收筹划%问题%对策
鑑獄企業%稅收籌劃%問題%對策
감옥기업%세수주화%문제%대책
prison enterprise%tax planning%issue%countermeasure
税收筹划是纳税人在税收法律法规的框架内，为实现自身价值最大化或股东权益最大化，通过对经营、投资、筹资等活动进行旨在减轻税负的谋划与对策。随着我国市场经济的深入发展和监狱体制改革工作的有序推进，监狱企业将由过去的受国家税收优惠政策保护向参与市场公平竞争转变。因此，做好监狱企业的税收筹划工作十分重要和迫切。
稅收籌劃是納稅人在稅收法律法規的框架內，為實現自身價值最大化或股東權益最大化，通過對經營、投資、籌資等活動進行旨在減輕稅負的謀劃與對策。隨著我國市場經濟的深入髮展和鑑獄體製改革工作的有序推進，鑑獄企業將由過去的受國傢稅收優惠政策保護嚮參與市場公平競爭轉變。因此，做好鑑獄企業的稅收籌劃工作十分重要和迫切。
세수주화시납세인재세수법율법규적광가내，위실현자신개치최대화혹고동권익최대화，통과대경영、투자、주자등활동진행지재감경세부적모화여대책。수착아국시장경제적심입발전화감옥체제개혁공작적유서추진，감옥기업장유과거적수국가세수우혜정책보호향삼여시장공평경쟁전변。인차，주호감옥기업적세수주화공작십분중요화박절。
Tax planning refers to that, the taxpayers, in order to maximize their own value and shareholder’s rights and interests within the framework of tax laws and regulations, take some planning activities and measures to manage and reduce the tax burden. With the further development of market economy in our country and the prison system reform work orderly carrying out, the prison enterprises shall change from being protected by the state preferential tax policies to finally participating in the fair competition in the market. Therefore, it is very important and urgent to do a good job of prison enterprise's tax planning.
