英语翻译请各位翻译高手帮我把中文摘要翻译成英文,先送上100分.随着市场经济的发展,企业作为独立的法人实体,其经济行为与

英语翻译
请各位翻译高手帮我把中文摘要翻译成英文,先送上100分.
随着市场经济的发展,企业作为独立的法人实体,其经济行为与经济利益是紧密联系在一起的.因此如何通过行之有效的手段,达到少缴税或以最小的成本获取税后利润最大化的目的,成为每个企业经营者考虑的一个首要问题.更多的纳税人希望在不违反税收法规的条件下,通过合理的策划和安排,达到少缴税或实现税后利润最大化的目的,这就涉及到税收筹划问题.
文章系统的研究了税收筹划成本与收益的合理空间,从税收筹划成本与收益的均衡研究的理论基础出发,研究了税收筹划的定义,并结合国内外的研究现状,提出了税收筹划的均衡研究的必要性.继而研究了税收筹划的成本,分别从显性成本（时间成本、货币成本）、隐性成本（机会成本、心理成本、风险成本、或有支出成本）等方面进行了深入分析.同样也对税收筹划的收益进行了相应的研究,主要从直接收益（节税金额、现金流量收益）、间接收益（避免行政处罚、建立企业的良好信誉、企业整体管理水平和核算水平的提高而增加的收益）两方面对税收筹划的主要内容进行了阐述.
结合税收筹划成本与收益的均衡研究的理论基础、税收筹划的成本研究、收益研究,文章对税收筹划成本与收益的均衡问题进行了重点研究.从成本与收益均衡配比的必要性入手,进行了成本收益分析,对税收筹划要考虑的客观实际环境、相关规则、效益评估指标、财税政策变化等问题都进行了比较全面的论述.
税收筹划的最大功能就是满足了纳税人降低纳税成本的需要,在企业的税收筹划过程中,应给予充分考虑,除考虑充分利用国家的税收优惠政策外,还要考虑成本收益分析对企业经济效益的影响,在成本和利益中寻找均衡点,来获取企业的经济利益最大化.
关键词：税收筹划,成本,收益,均衡研究

Along with the development of the market economy,enterprises,as independent legal entities,their economic behavior and economic interests are closely linked.So how effective means to achieve paying less tax or to minimize the cost of access to the after-tax profit maximization objective,every business to consider an issue of paramount importance.More taxpayers want without violating tax regulations under the conditions through reasonable planning and arrangements,achieve paying less tax or after-tax profit maximization achieve the purpose,which relates to tax planning issues.This article studies the tax planning costs and benefits of a reasonable space,From tax planning costs and benefits of a balanced study of the theoretical basis,of the definition of tax planning.and the combination of domestic and international situation at present,the tax planning study of the need for balance.Then study the cost of tax planning,were dominant from the cost (time costs,the cost of money),Hidden costs (opportunity costs,psychological costs,risk and cost,or cost of) conducted an in-depth analysis.Also planning to tax the proceeds corresponding to the research,mainly from the direct income (tax saving rates cash flow),and indirect benefits (to administrative penalties,the establishment of good corporate reputation,overall management and accounting of the level of increase in the receipts) two aspects of the tax planning of the main contents of the elaborate out.Combining tax planning costs and benefits of a balanced study of the theoretical basis,the cost of tax planning,income,Based on tax planning costs and benefits of a balanced focus on issues of research.From the cost and revenue ratio of the need for a balanced start,and the cost-benefit analysis,right to consider tax planning with the objective realities of the environment,the relevant rules,the evaluation of the effectiveness of indicators,tax policy changes and other issues have made a more comprehensive exposition.The biggest tax planning function is to satisfy the taxpayers to reduce the cost of paying taxes to the needs of the business tax planning process,should be given full consideration,in addition to making full use of preferential tax policies,have to consider a cost-benefit analysis of the impact of the economic efficiency of enterprises,the costs and benefits of finding balance,Access to enterprises to maximize the economic benefits.
关键词：税收筹划：Tax Planning```成本：Cost``收益：Proceeds `
均衡研究：Balanced look