Question

谢谢！请翻译。

【内容摘要】 在西方国家，税收筹划被视为“智慧者的文明行为”。本文从零售业的多样化、连锁化、规模化等特征出发，研究零售业进行税收筹划的必要性和可行性，对零售业在混合销售行为与兼营业务时针对流转税方面进行税收筹划，和对各种促销措施进行税收筹划，并加以案例分析，通过税收筹划前后的数据对比，得到相关方案，体现税收筹划的价值所在。
【关键词】 零售业；税收政策；税收筹划；

Answer 1

【内容摘要】 在西方国家，税收筹划被视为“智慧者的文明行为”。
[Abstract] Tax planning is discribed as "a civilized behaviour of wise people" in the Western world.

本文从零售业的多样化、连锁化、规模化等特征出发，研究零售业进行税收筹划的必要性和可行性，
This paper examines the necessity and feasibility of carrying out tax planning in retailing industry from the characteristics of retailing such as diversification, chaining and scaling.

对零售业在混合销售行为与兼营业务时针对流转税方面进行税收筹划，和对各种促销措施进行税收筹划，
Such tax plannings were made in respect of the cross sell behaviour in retailing industry and the turnover taxes in simultaneous business, as well as in promotions.

并加以案例分析，通过税收筹划前后的数据对比，得到相关方案，体现税收筹划的价值所在。
Case analysis is provided in this paper, through the comparision between the data before and after tax planning, appropriate stragies are obtained to demonstrate the value of tax planning.

【关键词】 零售业；税收政策；税收筹划；
[Keyword] Retailing Industry, Tax Policies, Tax Planning

鸣谢：你淘气的天使

Answer 2

[abstract] in western countries, tax planning is regarded as "the wise civilization behavior". This article from the retail diversification, LianSuoHua, scale features, such as retail for tax planning study the necessity and feasibility of retail sales in the mixed behavior and concurrently for business tax on tax planning, and of various sales promotion measures for tax planning, and be the case analysis, through the tax planning before and after the data contrast, obtain related solutions, reflect of tax planning value.

[key words] retail; Tax policy, Tax planning,

Answer 3

In western countries, tax planning is regarded as "the wise civilization behavior". This article from the retail diversification, LianSuoHua, scale features, such as retail for tax planning study the necessity and feasibility of retail sales in the mixed behavior and concurrently for business tax on tax planning, and of various sales promotion measures for tax planning, and be the case analysis, through the tax planning before and after the data contrast, obtain related solutions, reflect of tax planning value.