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税务企划(TAX PLANNING)是指会计人员如何根据经营者的企图,结合所在国家或地区的税务法规,通过会计工作的运划,以达到避税目的的一种会计手段。营造业所得税是国家参与营业者所得分配的一种税种,就是有所得的经营者,以其一定时期的所得额为计税依据,按照税法规定的税率无偿地向税务机关交纳的一种税金,其简单表达式为,所得=进账-偿还由于所得税以所得额为基础,按一定的税率计征,所以避税
Tax planning (TAX PLANNING) refers to an accounting method that how accountants can achieve the purposes of tax avoidance according to the operator’s attempt, combined with tax laws and regulations of the country or region in which they are located, and pass the accounting work. The construction industry income tax is a type of tax allocated to the income of the country’s participating business operators. It is a type of tax that the income-earning business operator pays to the taxation agency for a certain period of time based on the amount of income for a certain period of time and at the tax rate prescribed by the tax law. The simple expression is, income = credit - repayment due to income tax based on the amount of income, according to a certain tax rate, so the tax avoidance