| 浅议企业所得税的税务筹划 |
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| 引用本文： | 冯秋敏.浅议企业所得税的税务筹划[J].咸阳师范学院学报,2004,19(4):82-84. |
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| 作者姓名： | 冯秋敏 |
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| 作者单位： | 咸阳师范学院,财务处,陕西,咸阳,712000 |
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| 摘 要： | 税务筹划具有合法性、筹划性和专业性.分别从企业筹建、企业筹资、企业营运、企业投资、企业分配五个侧面来分析企业所得税税务筹划问题.
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| 关 键 词： | 企业所得税 税务筹划 节税 |
| 文章编号： | 1672-2914(2004)04-0082-03 |
| 修稿时间： | 2004年3月18日 |
On Tax Planning of Enterprise Income Tax |
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| FENG Qiu-min.On Tax Planning of Enterprise Income Tax[J].Journal of Xianyang Normal University,2004,19(4):82-84. |
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| Authors: | FENG Qiu-min |
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| Abstract: | Tax planning has legality, preparatoriness and professionalness. Five aspects of enterprise construction, enterprise fund-raising, enterprise operation, enterprise investment and enterprise distribution are analyzed for the issue of tax planning of enterprise income. |
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| Keywords: | enterprise income tax tax planning section tax |
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