摘要：Keyword: Keywords: Tax Planning, Tax Avoidance, Income, Expenses, TaxesAbstrack:ABSTRACTGenerally, tax planning refers to reverse the process and the transaction of business taxpayers that tax liabilities are in a minimal amount but still in the frame of the taxation laws. Business tax evasion (tax avoidance) basically is to press and megendalikan tax amount as low as possible so as to achieve a minimum figure, as long as does not violate the regulations.Every company seeks to achieve the level of profit / gain the optimum. In an effort to cost reduction necessary to have a good planning of the dimensions of cost, in order to achieve an optimum level of profit.One dimension is the cost of corporate expenses incurred in connection employee benefits in the form of entertainment expenses, promotional costs, and costs of health and welfare.
