筹划

According to the company's announcement, ST Guangxia previous plan for the reorganization of the program: through targeted purchase additional shares of Guangxi, as the state stake in the emerging mining industry Co., Ltd. and Guangxi象州县Crystal township, I. Jiang abatis rural mining assets.

根据公司的公告，ST银广夏此前筹划的重组方案为：通过定向增发股份方式购买广西象州新兴矿业有限公司股权及广西象州县水晶乡、鹿寨导江乡的矿业资产。

In the second chapter, we recapitulate the history and present situation of the tax planning, and get the deficiency on theory and practice of the foreign trade erterprises tax planning, we get the study content and sense of the subject.

第一章对目前国内外关于纳税筹划的一些基本发展历史与现状作了概括介绍，分析了目前我国外贸企业在纳税筹划的认识与运用上存在的问题与不足；在此基础上，介绍了选题的研究内容与意义。

With tax planning by more and more enterprises are recognized and accepted, various forms of tax planning activities in various parts slowly begun.

随着税收筹划被越来越多的企业所认识和接受，各种形式的税收筹划活动已在各地慢慢地展开了。

Making use of relatively mature ratepaying plan of developed country, the using of the ratepaying plan rationally is an effective way to realize the target of enterprises.

借鉴发达国家比较成熟的纳税筹划做法，合理运用纳税筹划是我国企业实现其经营目标的有效途径。

Ratepaying plan is relative to the familiarity of the tax and law environment and the finance regulation of enterprises, and to the understanding and ability of the enterprises own ratepaying plan.

纳税筹划涉及企业所处的税收法律环境及财会法规，并与企业自身的纳税筹划意识、能力等密切相关。

Tax planning can bring about tax return, at the same time it subsists comparative risks. If we ignore the risk, the thing will go contrary to our wishes and we will suffer more expenses.

但是，税收筹划在带来税收利益的同时，也存在着相当大的风险，如果无视这些风险，而进行盲目的税收筹划，其结果可能事与愿违，以节税为目的开始，却以遭受更大的损失而结束。

This article was mainly obtained to the fixed asset when the valuation and the fixed asset amortizes to the income tax the influence has made the analysis, proposed the use fixed asset obtained when the valuation as well as the fixed asset depreciation method, the depreciation age limit's utility preference, might cause the enterprise to o bt ain a great tax revenue income.

企业所得税是获利企业的一项重要税费支出，因此获利企业所得税税收筹划成为税收筹划的重点。本文主要是对固定资产取得时计价和固定资产折旧对所得税的影响做了分析，提出利用固定资产取得时的计价以及固定资产折旧方法、折旧年限的有效选择，可以使企业获得一笔较大的税收收益。

This article introduces the basic theory of tax planning first, and then it will discuss the detailed ways of tax planing of the corporate income tax on the basis of the "new points" of the new tax law.

本文首先介绍了纳税筹划的基础理论，并将基于新税法的&新意&，探讨企业所得税纳税筹划的具体方法。

This paper includes six parts: Part 1: probing into the strategy position of retail enterprise in national economy, the problems and solutions of domestic retail enterprise, the characteristic and meaning of retail enterprise tax planning, the items of taxations covered by retailed enterprise and the space of tax planning.

本文共分六个部分：第一部分：探讨了零售企业在国民经济中的战略地位、我国零售企业存在的问题与对策、零售企业税务筹划的特点和意义及零售企业涉及的主要税种及税务筹划空间。

Regarding the small and medium-sized enterprise of which the risk bearing capacity is relative weak, when carries on the tax revenue preparation, it must acquire the risk consciousness, analyzes each kind of factors which has the possibility to cause the risk, take the effective action to prevent and reduce the risk, avoid trap which falls evades taxes, thus the tax revenue preparation goal is realized.

对于风险承受能力相对较弱的中小企业来说在进行税收筹划时，就一定要树立风险意识，认真分析各种可能导致风险的因素，采取有效措施，预防和减少风险，避免落入偷税漏税的陷阱，从而实现税收筹划的目的。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。