This text is on the basis of drawing lessons from demestic and international enterprises and paying taxes and preparing relevant theory and practice rationally, combine our country's conditions, overall discussion enterprise pay taxes of feasibility , thinking and some working techniques prepared rationally. Mainly set about probing into from several following respects: (1)Pay taxes concept characteristic that prepare clearly, their with evading taxes , evading payment of duty to distinguish, having explained and paid taxes and prepared to be the rights of enterprises rationally, this not only can improve enterprise's economic benefits effectively , and is favorable to the economic development of the whole country by the look of long-term. (2)Analyze and pay taxes that prepares the current situation of the development in the country, explain its meaning of research. (3)Proceed from need of different lifespans of enterprises, from the view of taxpayer, choice to enterprise's organizational form, fund-raising , investment and inside check and calculate , sell course and recombination of property right various situation how arrange , pay taxes , prepare , carry on preliminary detailed argumentation. (4)Combine case valuate from stock choice impact on corporate income tax such an angle of way probe into concrete working technique prepared to pay taxes tentatively.
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