筹划

However , in many states , first –degree murder includes malice aforethought and the additional element of one of the following :A deliberation and premeditation;Ba killing committed during the res gestae of a felony (the res gestate includes all acts in the immediate preparation , actual commission , and immediate escape ); orCmurder by poison , lying in wait , or torture

然而，许多州都规定一级谋杀罪应具备恶意的事前预谋并满足下述诸要素之一： A ）深思熟虑和预谋策划的： B ）在筹划某重罪期间杀人（筹划行为包括直接的准备行为、实际实行行为和随后的脱逃行为）； C ）下毒谋杀、伺机下手、或者用迂回手段杀人。

Corporation's tax planning desire continually enhances, and planning awareness has also increased.

企业的税收筹划愿望不断增强，筹划意识也在提高。

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Although the theory is simple and clear,but it does not consider the costs of tax planning, especially the hidden tax burden as well as non-tax costs. The goal of the traditional theory is tax minimization, the goal is defective. In1992, Scholes and Wolfson put forward the concept of effective tax planning in their book"Taxes and business strategy". To a large extent ,the theory makes up for the limitations of early tax planning.

该理论虽然简单明确，但是它没有全盘考虑税务筹划的成本，尤其是隐性税负以及非税成本，只以纳税最小化为目标，这是该传统理论的最大缺陷，同时，该理论仅站在企业角度进行税务筹划决策，忽略了企业利益相关者的税收利益。1992年，迈伦·斯科尔斯和马克·沃尔夫森在其著作《税收与企业战略》中提出了有效税务筹划的概念，在很大程度上弥补了早期税务筹划的局限性。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

On tax planning regulating,multi-players interests are co-existing,conflicting,and changing,thus,the regulation state presents in such a Two-Dimensions:"Immoderation" and "Moderation",the latter is the desired.

税收筹划中各方主体复杂利益的并存、冲突和变易，集中体现为国家财政权与国民财产权的对立和协调，并往往导致税收筹划税法规制中的法律"失度，"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, taxpaying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.

目前，对于企业所得税税务筹划的学术研究频频见诸各种期刊，也有不少的公司和研究单位进行了大量卓有成效的筹划工作，但系统、完整的对企业所得税税务筹划研究尚不多见。

And the shop in question to re-ink to the basic methods of tax planning for the spindle, through the examples of tax planning on the application of tax planning timeliness, legitimacy, economy, etc. some practice to pay attention to questions to be explored.

然后铺以重墨，以税务筹划的基本方法为主轴，通过实例对税务筹划的应用进行论述，对税收筹划的时效性、合法性、经济性等几个实际操作中所要注意的问题加以探讨。

This is not an ordinary box, which is used as a background picture of the dialog box, very pretty.

详细说明：这可不是一个一般的对话框，它是用图片作为背景的对话框，非常好看。

Conceal me what I am,and be my aid for such disguise as haply shall become the form of my intent.

遮掩我的身份，帮助我，我的面具将成为我的目的。