| 论纳税临界点在消费税筹划中的应用 |
| |
| 引用本文： | 王丽花.论纳税临界点在消费税筹划中的应用[J].太原大学学报,2009,10(2):36-38. |
| |
| 作者姓名： | 王丽花 |
| |
| 作者单位： | 太原大学,财会系,山西太原030009 |
| |
| 摘 要： | 做好纳税筹划是企业提高其市场竞争力的一个有效手段，作为消费税纳税人，如何在法律允许的范围内，科学有效地筹划其应缴纳的消费税，实现最大的财务利益，已成为纳税人比较关注的问题。随着新消费税法中纳税临界点的提高，加强研究纳税临界点在消费税筹划中的应用就显得异常重要。
|
| 关 键 词： | 消费税法 纳税临界点 纳税筹划 |
On Tax at Critical Point of Tax Planning in Consumption Tax Application |
| |
| WANG Li-hua.On Tax at Critical Point of Tax Planning in Consumption Tax Application[J].Journal of Taiyuan University,2009,10(2):36-38. |
| |
| Authors: | WANG Li-hua |
| |
| Institution: | WANG Li-hua (Finance and Accounting Department, Taiyuan University, Taiyuan 030009, China) |
| |
| Abstract: | tax planning is an effective means of consumption tax to improve its market competitiveness, As the taxpayers, how the extent pemaitted by law, scientific and effective way to plan its consumption tax to be paid to achieve the greatest financial interests of taxpayers have become relatively concern. With the new consumption tax in the tax threshold increases, the critical point of strengthening the research tax consumption tax in the application of planning it is very important. |
| |
| Keywords: | consumption tax critical point of tax planning tax planning |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
