【摘 要】
：
合理进行纳税筹划,有效防范和控制涉税风险,实现企业价值最大化,是每个企业必须关注和思考的重大课题。2008年1月1日起正式施行的新企业所得税法进行了重大变革,对企业纳税筹
论文部分内容阅读
合理进行纳税筹划,有效防范和控制涉税风险,实现企业价值最大化,是每个企业必须关注和思考的重大课题。2008年1月1日起正式施行的新企业所得税法进行了重大变革,对企业纳税筹划产生深远影响,为企业进行收入的纳税筹划提供了新的空间。本文拟以新企业所得税的颁布与实施为背景,从企业销售收入、税前扣除项目、税率等方面论述企业所得税纳税筹划的具体方法,浅略探讨企业所得税的筹划策略。
Reasonable tax planning, effective prevention and control of tax risks, to maximize the value of the enterprise, each enterprise must pay attention to and thinking of the major issues. The new Enterprise Income Tax Law, which came into effect on January 1, 2008, has undergone major changes that have a profound impact on corporate tax planning and have provided a new space for tax planning of corporate income. Based on the promulgation and implementation of the new corporate income tax, this paper intends to discuss the specific methods of corporate income tax planning from the aspects of sales revenue, pre-tax deduction, tax rate and so on, and discusses the strategy of enterprise income tax planning.
其他文献
A 3-D time-domain numerical coupled model is developed to obtain an efficient method for nonlinear waves acting on a box-shaped ship fixed in a harbor.The domai
The singularities,oscillatory performances and the contributing factors to the 3-D translating-pulsating source Green function of deep-water Havelock form which
The flow past various mechanical cavity,which is a common structure on the surface of the underwater vehicle,and generating hydrodynamic noise has attracted con
Deriving analytical solutions for tide-induced groundwater fluctuations in unconfined aquifers confronts two problems:(1) As the Boussinesq equation itself cont
法律人职业道德是构成整个社会道德体系有机而特殊的组成部分,它能否被遵守直接关系到国家法制的威信及法治能否取得成功.我国法律人职业道德主要由法律信仰、人格独立、公平
The safety of offshore pipeline has drawn a great deal of attention during deepwater installation due to the combined actions of high external pressure,axial te
Recoverability of block-sparse signals by convex relaxation methods is considered for the underdetermined linear model. In previous works, some explicit but pes