第1个回答 2009-05-08
Tax revenue with ours life close related, it not only more and more thoroughly is affecting our daily life, but and is becoming one which of most important determining factors changes us to live. The tax payment is taxpayer's duty legally, but the legitimate tax saving is also taxpayer's right. The tax payment preparation refers to the taxpayer, in does not violate the national law, under the laws and regulations premise, to enterprise's production, the management, the investment, managing finances and the organizational structure and so on economic work or the behavior fords the tax item to carry on the design and the operation in advance, causes enterprise's overall tax burden to be most superior, realizes the enterprise value maximization. Along with our country market economy's unceasing development, the tax revenue system's further consummation and tax revenue legal system advancement's quickening, the tax payment preparation will become the taxpayer to defend own legitimate rights and interests the method, becomes in enterprise managing finances and the operative activity the indispensable part. This article first introduced tax payment preparation's some elementary theories, elaborated the tax payment preparation definition and the characteristic and elaborated its practical significance in order to have a preliminary understanding to the tax payment preparation; Then in introduced the tax payment preparation's method and in the principle foundation acts according to "Enterprise Obtained Tax law" newly a related content simple introduction enterprise income tax payment preparation, thus causes the tax payment preparation the utilization to land on feet; Finally paid taxes the preparation development to our country to carry on has forecast and put forward several proposals.