| 企业设立阶段的税收筹划策略 |
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| 引用本文： | 许洪波.企业设立阶段的税收筹划策略[J].湖北广播电视大学学报,2012,32(9):73-74. |
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| 作者姓名： | 许洪波 |
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| 作者单位： | 中原油田采油一厂计划科,河南濮阳,457000 |
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| 摘 要： | 随着我国税收征管体制的不断改善及现代企业管理水平的提高,通过科学合法的税收筹划来降低企业税负、节约成本逐渐被采用和重视。通常对税收筹划的研究是分税种、分阶段、分活动或会计方法展开,本文选择的是企业设立阶段的税收筹划,并分别注册地和设立地、组织形式及规模、纳税人形式选择进行研究。
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| 关 键 词： | 税收筹划 新企业所得税法 选择 |
Tax Planning Strategies during Enterprise Establishment Stage |
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| XU Hong-bo.Tax Planning Strategies during Enterprise Establishment Stage[J].Journal of Hubei Radio& Televisonuniversity,2012,32(9):73-74. |
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| Authors: | XU Hong-bo |
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| Abstract: | With the continuous improvement of domestic tax administration system and modern enterprise management level,it is advised to reduce the corporate tax and cost savings through a science and legitimate tax planning.This article studies tax planning during enterprise establishment stage from aspects of registration place,setting place,form of organization and scale,taxpayers. |
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| Keywords: | tax planning the new Enterprise Income Tax Law selection |
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