求英文翻译。

请各位翻译高手帮我把中文摘要翻译成英文,谢谢,先送上100分。
随着市场经济的发展,企业作为独立的法人实体,其经济行为与经济利益是紧密联系在一起的。因此如何通过行之有效的手段,达到少缴税或以最小的成本获取税后利润最大化的目的,成为每个企业经营者考虑的一个首要问题。更多的纳税人希望在不违反税收法规的条件下,通过合理的策划和安排,达到少缴税或实现税后利润最大化的目的,这就涉及到税收筹划问题。
文章系统的研究了税收筹划成本与收益的合理空间,从税收筹划成本与收益的均衡研究的理论基础出发,研究了税收筹划的定义,并结合国内外的研究现状,提出了税收筹划的均衡研究的必要性。继而研究了税收筹划的成本,分别从显性成本(时间成本、货币成本)、隐性成本(机会成本、心理成本、风险成本、或有支出成本)等方面进行了深入分析。同样也对税收筹划的收益进行了相应的研究,主要从直接收益(节税金额、现金流量收益)、间接收益(避免行政处罚、建立企业的良好信誉、企业整体管理水平和核算水平的提高而增加的收益)两方面对税收筹划的主要内容进行了阐述。
结合税收筹划成本与收益的均衡研究的理论基础、税收筹划的成本研究、收益研究,文章对税收筹划成本与收益的均衡问题进行了重点研究。从成本与收益均衡配比的必要性入手,进行了成本收益分析,对税收筹划要考虑的客观实际环境、相关规则、效益评估指标、财税政策变化等问题都进行了比较全面的论述。
税收筹划的最大功能就是满足了纳税人降低纳税成本的需要,在企业的税收筹划过程中,应给予充分考虑,除考虑充分利用国家的税收优惠政策外,还要考虑成本收益分析对企业经济效益的影响,在成本和利益中寻找均衡点,来获取企业的经济利益最大化。

关键词:税收筹划,成本,收益,均衡研究

Along with the development of market economy, the business enterprise is an independent legal person entity, its economic behavior and economic benefits are a close contact together.How therefore pass the valid means of line, attain to pay the tax less or with least of the cost obtain the purpose that profit after tax maximizes, becoming an initial problem that each business enterprise executive considers.More taxpayers hope under the sistuation that don't breach revenue from tax laws, passing reasonable plan and arrangement, attaining to pay the tax less or carrying out the purpose that the profit after tax maximizes, this involves revenue from tax to plan and prepare a problem.

税收筹划:taxation to planCarrying out the profit after tax maximizes of purpose, this involves revenue from tax to plan and prepare a problem.
The article system studied revenue from tax to plan and prepare the reasonable space of[with] cost and income, planning and preparing the theories foundation of the balanced research of[with] cost and income to set out from the revenue from tax, studying revenue from tax to plan and prepare of definition, and combine domestic and international research present condition, put forward revenue from tax to plan and prepare of the well balanced study of necessity.The cost studying revenue from tax to plan and prepare subsequently, respectively from showed sex cost(time cost, currency cost), recessiveness cost(opportunity cost, mental cost, risk cost, or have appropriation costs)...etc. to carry on thorough analysis.The income that the same also plans and prepares to the revenue from tax carried on a homologous research, main from the direct income(stanza tax amount of money, cash discharge income), indirect the income(avoid an administration punishment and build up a business enterprise of the good prestige, business enterprise is whole to manage level and check horizontal of exaltation but augmentative income) both side carried on elaborating to the main contents that the revenue from tax plans and prepares.
The cost research, income which combines the theories foundation, revenue from tax of balanced research that the revenue from tax plans and prepares cost and income to plan and prepare studies, the article planned and prepared the balanced problem of[with] cost and income to carry on a point a research to the revenue from tax.The objective and actual environment, related rule, performance gone together with the necessity of ratio to commence from the cost and the income well balanced, carried on cost income analysis, planned and prepared and considered to the revenue from tax valuation index sign, finance and tax policy variety's etc.'s problems all carried on more overall treatise. and prepare .
The biggest function that the revenue from tax plans and prepares is the demand which satisfies taxpayer to lower to pay tax cost, should give in the revenue from tax of business enterprise plan and prepare the process full consideration, in addition to considering full make use of nation of the revenue from tax special policy, also need to consider the influence of the analysis upon the business enterprise economic performance of the cost income, look for in the cost and the benefits balanced point, obtain the economic benefits of business enterprise to maximize.
成本:costs
收益:earnings

平均研究:equal,research
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第1个回答  2007-06-16
Along with the development of the market economy, enterprises, as independent legal entities, their economic behavior and economic interests are closely linked. So how effective means to achieve paying less tax or to minimize the cost of access to the after-tax profit maximization objective, every business to consider an issue of paramount importance. More taxpayers want without violating tax regulations under the conditions through reasonable planning and arrangements, achieve paying less tax or after-tax profit maximization achieve the purpose, which relates to tax planning issues. This article studies the tax planning costs and benefits of a reasonable space, From tax planning costs and benefits of a balanced study of the theoretical basis, of the definition of tax planning. and the combination of domestic and international situation at present, the tax planning study of the need for balance. Then study the cost of tax planning, were dominant from the cost (time costs, the cost of money), Hidden costs (opportunity costs, psychological costs, risk and cost, or cost of) conducted an in-depth analysis. Also planning to tax the proceeds corresponding to the research, mainly from the direct income (tax saving rates cash flow), and indirect benefits (to administrative penalties, the establishment of good corporate reputation, overall management and accounting of the level of increase in the receipts) two aspects of the tax planning of the main contents of the elaborate out. Combining tax planning costs and benefits of a balanced study of the theoretical basis, the cost of tax planning, income, Based on tax planning costs and benefits of a balanced focus on issues of research. From the cost and revenue ratio of the need for a balanced start, and the cost-benefit analysis, right to consider tax planning with the objective realities of the environment, the relevant rules, the evaluation of the effectiveness of indicators, tax policy changes and other issues have made a more comprehensive exposition. The biggest tax planning function is to satisfy the taxpayers to reduce the cost of paying taxes to the needs of the business tax planning process, should be given full consideration, in addition to making full use of preferential tax policies, have to consider a cost-benefit analysis of the impact of the economic efficiency of enterprises, the costs and benefits of finding balance, Access to enterprises to maximize the economic benefits.
第2个回答  2007-06-16
Along with the development of the market economy, enterprises, as independent legal entities, their economic behavior and economic interests are closely linked. So how effective means to achieve paying less tax or to minimize the cost of access to the after-tax profit maximization objective, every business to consider an issue of paramount importance. More taxpayers want without violating tax regulations under the conditions through reasonable planning and arrangements, achieve paying less tax or after-tax profit maximization achieve the purpose, which relates to tax planning issues. This article studies the tax planning costs and benefits of a reasonable space, From tax planning costs and benefits of a balanced study of the theoretical basis, of the definition of tax planning. and the combination of domestic and international situation at present, the tax planning study of the need for balance. Then study the cost of tax planning, were dominant from the cost (time costs, the cost of money), Hidden costs (opportunity costs, psychological costs, risk and cost, or cost of) conducted an in-depth analysis. Also planning to tax the proceeds corresponding to the research, mainly from the direct income (tax saving rates cash flow), and indirect benefits (to administrative penalties, the establishment of good corporate reputation, overall management and accounting of the level of increase in the receipts) two aspects of the tax planning of the main contents of the elaborate out. Combining tax planning costs and benefits of a balanced study of the theoretical basis, the cost of tax planning, income, Based on tax planning costs and benefits of a balanced focus on issues of research. From the cost and revenue ratio of the need for a balanced start, and the cost-benefit analysis, right to consider tax planning with the objective realities of the environment, the relevant rules, the evaluation of the effectiveness of indicators, tax policy changes and other issues have made a more comprehensive exposition. The biggest tax planning function is to satisfy the taxpayers to reduce the cost of paying taxes to the needs of the business tax planning process, should be given full consideration, in addition to making full use of preferential tax policies, have to consider a cost-benefit analysis of the impact of the economic efficiency of enterprises, the costs and benefits of finding balance, Access to enterprises to maximize the economic benefits.
关键词:税收筹划:Tax Planning```成本:Cost``收益:Proceeds `
均衡研究:Balanced look本回答被提问者采纳
第3个回答  2007-06-16
你看行不行?
Along with the development of the market economy, the business enterprise is the independent legal person entity, its economic behavior and economic benefitses are a close contact together of.Therefore how the valid means that pass to go, attain little pay the tax or with minimum of cost obtain the purpose that profit after tax maximize, become an initial problem that each business enterprise executive consider.More taxpayers hope to be under the condition of not breach the revenue from tax laws, passing the reasonable plan and arranging, attain little pay the tax or carry out the purpose that profit after tax maximize, this involves the revenue from tax to plan and prepare the problem.
The article system studies the revenue from tax to plan and prepare the reasonable space of cost and income, planning and prepare the theories foundation of balanced research of cost and income to set out from the revenue from tax, study the definition that revenue from tax plan and prepare, and combine the domestic and international research present condition, putting forward the necessity of the balanced research that revenue from tax plan and prepare.Studied the cost that revenue from tax plan and prepare subsequently, difference from showed the sex cost( time cost, the currency cost), the recessiveness cost( opportunity cost, mental cost, risk cost, or have the appropriation costs)...etc. to carry on the thorough analysis.The same also carries on the homologous research to the income that the revenue from tax plan and prepare, main carried on to elaborate to the main contents that the revenue from tax plan and prepare from the direct income( stanza tax amount of money, the cash discharge income), indirect income( avoid the whole management level of the good prestige, business enterprise of the administration punishment, the establishment business enterprise and check the exaltation but augmentative incomes of the level) both side.
Combine the cost research, the income research that theories foundation, revenue from tax of the balanced research that the revenue from tax plans and prepare the cost and income plan and prepare, the article carries on the point research to the balanced problem that the revenue from tax plan and prepare the cost and income.Go together with the necessity of the ratio to commence from the cost and the income well balanced, carry on the cost income analysis, the objective actual environment, related rule, the performance valuation index sign, the finance and tax policy variety that plan and prepare and consider to the revenue from tax etc. the problems all carried on the more overall treatise.
Revenue from tax in addition to the biggest function that plan and prepare is a demand that satisfies the taxpayer to lower to pay tax the cost, in the revenue from tax of the business enterprise plan and prepare process, should give full consideration, in addition to considering the special policy of the revenue from tax of the full exploitation nation, still need to consider the cost income analysis to the business enterprise influence of the economic performance, look for in cost and benefitses a little bit balanced, obtain the economic benefits of the business enterprise to maximize.
第4个回答  2007-06-16
税收筹划:taxation to plan and prepare
成本:costs
收益:earnings

平均研究:equal,research