如何在核定税种的基础上进一步优化税收筹划？



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1. 澧炲姞鍚堣鎬?/h2>

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鍦ㄨ繖涓€杩囩▼涓紝涓撲笟鐨勭◣鍔￠【闂垨寰嬪笀鐨勬剰瑙佸挨涓洪噸瑕併€備粬浠兘澶熶负浼佷笟鎻愪緵鍚堣鎬ф柟闈㈢殑鎸囧锛屽府鍔╀紒涓氶伩鍏嶆綔鍦ㄧ殑绋庡姟椋庨櫓銆傛澶栵紝鍙婃椂浜嗚В鏈€鏂扮殑绋庢硶鍙樺寲涔熸槸淇濇寔鍚堣鎬х殑鍏抽敭銆?/p>

2. 鏈€澶у寲鍑忓厤浼樻儬

闄や簡鍚堣鎬у锛屾渶澶у寲鍒╃敤鍚勭绋庢敹鍑忓厤鍜屼紭鎯犳斂绛栦篃鏄紭鍖栫◣鏀剁鍒掔殑閲嶈鎵嬫銆備笉鍚屽湴鍖哄拰琛屼笟鐨勭◣鏀舵斂绛栧彲鑳藉瓨鍦ㄥ樊寮傦紝浼佷笟搴斿綋娣卞叆浜嗚В閫傜敤浜庤嚜宸辩殑鍚勭鍑忓厤鏀跨瓥锛屽悎鐞嗚鍒掍笟鍔℃椿鍔ㄤ互鏈€澶х▼搴﹀湴浜彈鐩稿叧浼樻儬銆?/p>

渚嬪锛岄拡瀵圭幆淇濄€佺鐮旂瓑鐗瑰畾棰嗗煙锛屾斂搴滈€氬父浼氭彁渚涚浉搴旂殑绋庢敹浼樻儬鏀跨瓥銆備紒涓氬彲浠ラ€氳繃璋冩暣鐢熶骇娴佺▼銆佸姞澶х鐮旀姇鍏ョ瓑鏂瑰紡锛岀鍚堟斂搴滄斂绛栬姹傦紝浠庤€岃幏寰楃浉搴旂殑绋庢敹鍑忓厤銆?/p>

3. 璺ㄥ绋庢敹绛瑰垝

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4. 椋庨櫓绠＄悊涓庨闃?/h2>

鍦ㄨ繘琛岀◣鏀剁鍒掓椂锛屽繀椤诲厖鍒嗚€冭檻娼滃湪鐨勭◣鍔￠闄╋紝骞堕噰鍙栫浉搴旂殑椋庨櫓绠＄悊鍜岄闃叉帾鏂姐€傜◣鍔￠闄╁彲鑳芥潵鑷簬绋庢硶鍙樺寲銆佺◣鍔℃斂绛栬皟鏁淬€佺◣鍔℃満鍏崇殑瀹℃煡绛夋柟闈€?/p>

涓轰簡鏈夋晥绠＄悊椋庨櫓锛屼紒涓氬彲浠ュ缓绔嬪仴鍏ㄧ殑鍐呴儴绋庡姟绠＄悊鍒跺害锛屽姞寮哄唴閮ㄦ帶鍒讹紝瑙勮寖绋庡姟澶勭悊娴佺▼銆傛澶栵紝鍙婃椂浜嗚В绋庢敹鏀跨瓥鍜屾硶瑙勭殑鍙樺寲锛屼互鍙婁笌绋庡姟鏈哄叧鐨勬矡閫氬拰鍚堜綔锛屼篃鏄檷浣庣◣鍔￠闄╃殑鏈夋晥閫斿緞銆?/p>

缁间笂鎵€杩帮紝濡備綍鍦ㄦ牳瀹氱◣绉嶇殑鍩虹涓婅繘涓€姝ヤ紭鍖栫◣鏀剁鍒掞紝闇€瑕佷粠澧炲姞鍚堣鎬с€佹渶澶у寲鍑忓厤浼樻儬銆佽法澧冪◣鏀剁鍒掑拰椋庨櫓绠＄悊涓庨闃茬瓑澶氫釜鏂归潰缁煎悎鑰冭檻銆傚彧鏈夐€氳繃缁煎悎鎬х殑绛瑰垝鍜岀鐞嗭紝浼佷笟鎵嶈兘澶熷湪鍚堟硶鐨勫墠鎻愪笅锛屾渶澶х▼搴﹀湴闄嶄綆绋庤礋锛屾彁楂樼◣鏀舵晥鐩婏紝瀹炵幇鍙寔缁彂灞曘€?/p>

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