Question

谁能翻译一下：有关税务筹划的论文摘要？

摘要：税务筹划是纳税人的一项基本权利，纳税人在不违法的前提下，所取得的收益应属合法收益。税务筹划自20世纪90年代初引入我国后，其功能和作用不断被人们所认识、接受、重视。本文选择企业所得税作为税务筹划的税种，首先明确了税务筹划的基本概念，接着分析了企业所得税筹划的可行性。其次，结合具体的举例，从利用企业的性质和组织形式、利用会计计量与核算、利用税收优惠政策三个方面阐述了企业所得税筹划的途径，接着给出了实施企业所得税筹划步骤。最后，结合我国税务筹划的现状，给出了做好税务筹划的建议。

关键词：税务筹划；可行性分析；途径；实施步骤
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Answer 1

Abstract: Tax planning is a fundamental right of the taxpayer, only if the taxpayer is not illegal, the premise of the income gains should be legal. Since the early 1990s the tax planning was introducted into our country, its function and role of continually have been recognized, accepted, and pay attention to. This article selected corporate income taxes as a tax planning, firstly definiting clearly the concept of tax planning, then analyzing the feasibility of the enterprise income tax planning. Secondly, with specific examples, from the nature and use of corporate form of organization, the use of accounting measurement and accounting, the use of tax incentived three aspects of the way corporate income tax planning, and then gave the implementation of the corporate income tax planning steps. Finally, a good recommendation was given about the status of tax planning.

Keywords: tax planning; feasibility analysis; way; implementation steps

Answer 2

Abstract: The tax affairs preparation is a taxpayer's basic right, the taxpayer under not the illegal premise, obtains the income should be the legitimate income. The tax affairs prepare introduced our country after the early-1990s, its function and the function unceasingly by the people were known, accepted, takes seriously. This article chooses the enterprise income tax the categories of taxes which prepares as the tax affairs, first has been clear about the basic concept which the tax affairs prepare, then has analyzed the enterprise income tax preparation feasibility. Next, unifies the concrete example, from using enterprise's nature and the configuration of organization, measured and the calculation using accountant, elaborated using the tax preference policy three aspects the enterprise income tax preparation's way, has then given the implementation enterprise income tax preparation step. Finally, unifies the present situation which our country tax affairs prepare, gave has completed the suggestion which the tax affairs prepared.

Answer 3

The tax affairs preparation is a taxpayer's basic right, the taxpayer under not the illegal premise, obtains the income should be the legitimate income. The tax affairs prepare introduced our country after the early-1990s, its function and the function unceasingly by the people were known, accepted, takes seriously. This article chooses the enterprise income tax the categories of taxes which prepares as the tax affairs, first has been clear about the basic concept which the tax affairs prepare, then has analyzed the enterprise income tax preparation feasibility. Next, unifies the concrete example, from using enterprise's nature and the configuration of organization, measured and the calculation using accountant, elaborated using the tax preference policy three aspects the enterprise income tax preparation's way, has then given the implementation enterprise income tax preparation step.