On the basis of abidance of tax laws enterprises making tax planning on financing will help to make correct financing decision and financial management so as to realize the financial aim of owners ' profit after tax maximum at the same time of tax-planning .

在遵守税法的情况下，企业合理利用 税收政策 对筹资经济活动的纳税事项进行筹划，有助于企业进行正确的筹资决策和财务管理活动，以实现所有者税后 收益最大化的财务管理目标。

The Identified Standard of a Tax Payer Based on Gross Profit Rate

以毛 利率作为 增值 税纳税人的认定标准

No business tax is levied on the behavior of using immovable property to invest and buy shares participate in receiving the investor 's profit distribution and jointly share investment risks .

在销售不动产时连同不动产所占土地的使用权一并转让的行为， 比照销售不动产 征税。

The Influence of Different Income Tax Measure on Business Affairs on the Account of Enterprise Net Profit

实务中不同所得 税方法 对企业净 利润计算的影响

Tax which acts as an important essential business expenses has a direct impact on net profit of enterprises .

税收作为企业一项重要不可或缺的支出， 对企业净 利润有直接的影响。

The demand and supply factors can effect the industrial structure Tax policies is an important means that can impact on the demand and supply structure . Adjusting tax policies to different industries will bring different tax burden and change the profit level of different industries .

影响产业结构的因素包括需求和供给因素， 税收政策也是影响需求和供给结构的重要手段，针对不同产业作出的税收政策调整会给不同产业带来不同的税负，改变不同产业的 利润水平。

Since tax policy is an important way of distribution and also has an important impact on NGO how to define the border of profit and non-profit ?

其中 税收政策作为一种重要的分配方式， 对 NGO也有着重要的影响。

For corporate no matter what a fair tax policy exist tax is a kind of cost it has impact on profit so they try their best to avoid tax responsibility .

对企业来讲，无论税收征管如何公正合理， 税款都是其直接 经济 利益的一定损失， 企业会千方百计的规避纳税义务。

A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization ; tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization ;

发生亏损的营业机构，应当以该营业机构以后度的盈利弥补其亏损，弥补亏损后仍有 利润的，再 按该营业机构所适用的税率 纳税；

Where the respective business organizations mentioned in the preceding paragraph have losses and profits tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization .

前款所说的各营业机构，有盈有亏， 盈亏相抵后仍有利润的，应当 按有盈利的营业机构所适用的税率 纳税。

The difference between accounting system and tax system are summarized from the kinds of difference difference analyses and difference manage on accounting profit and taxable income to help accountants provide truly accounting information and pay tax in time .

从差异种类、差异分析和差异处理等方 面对《企业会计制度》和 税法 在会计 利润和应纳税所得额之间的差异进行了论述，为会计人员提供真实会计信息，及时足额纳税起到指导作用。