【摘要】：稅收對(duì)于企業(yè)來講是一項(xiàng)重要的支出,對(duì)企業(yè)的利潤有著不可忽視的影響。企業(yè)是以盈利為目的的,籌劃納稅是對(duì)企業(yè)發(fā)展方向和未來的一個(gè)規(guī)劃。納稅籌劃活動(dòng),對(duì)于提高企業(yè)利潤,實(shí)現(xiàn)企業(yè)價(jià)值和提高市場競爭力有重要的現(xiàn)實(shí)意義。企業(yè)應(yīng)根據(jù)自身的實(shí)際情況科學(xué)合理的設(shè)計(jì)納稅籌劃方案。石油企業(yè)在面臨資源逐漸減少的情況下,除了要規(guī)劃石油企業(yè)的發(fā)展,同時(shí)也要控制企業(yè)的支出和消費(fèi)。企業(yè)納稅的必要性、合理性以及可行性,是石油企業(yè)納稅中的重要內(nèi)容。
[Abstract]:Tax is an important expenditure for enterprises, and it can not be ignored to the profits of enterprises. The purpose of the enterprise is profit, planning tax is a plan for the development direction and future of the enterprise. Tax planning activities have important practical significance for improving enterprise profits, realizing enterprise value and improving market competitiveness. Enterprises should design tax planning plan scientifically and reasonably according to their own actual situation. In the face of decreasing resources, oil enterprises should not only plan the development of oil enterprises, but also control their expenditure and consumption. The necessity, rationality and feasibility of enterprise tax is an important content in petroleum enterprise tax payment.
【作者單位】： 張掖中石油昆侖燃?xì)庥邢薰?
【分類號(hào)】：F406.7;F426.22

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1 陳丙,洪祺福,張玉;石油企業(yè)納稅籌劃的風(fēng)險(xiǎn)與防范[J];西南石油學(xué)院學(xué)報(bào);2005年01期

2 黃鑫;;對(duì)油田企業(yè)納稅籌劃工作的初探[J];江漢石油職工大學(xué)學(xué)報(bào);2011年03期

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