| 企业所得税税收筹划初探 |
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| 引用本文： | 马长娇.企业所得税税收筹划初探[J].科技与管理,2007,9(3):94-97. |
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| 作者姓名： | 马长娇 |
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| 作者单位： | 哈尔滨商业大学,工商管理学院,黑龙江,哈尔滨,150028 |
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| 摘 要： | 针对企业所得税对企业资金流的影响,通过对国家税法、法律、法规等相关政策的研究,给出了企业进行所得税税收筹划的原则、思想和实施条件。指出企业所得税税收筹划始终贯穿了筹资、投资、经营和财务成果分配等各个阶段,并讨论了具体应用措施。
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| 关 键 词： | 企业所得税 税收筹划 税收优惠 |
| 文章编号： | 1008-7133（2007）03-0094-04 |
| 收稿时间： | 2007-03-02 |
| 修稿时间： | 2007-03-02 |
Enterprises income tax planning |
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| MA Chang-jiao.Enterprises income tax planning[J].Science-Technology and Management,2007,9(3):94-97. |
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| Authors: | MA Chang-jiao |
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| Institution: | School of Business Administration,Harbin University of Commerce,Harbin 150028,China |
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| Abstract: | Considering the effect of enterprize income tax on enterprize capital flow, through the study of relevant state tax laws and rules,the author proposes the principles,thoughts, and conditions for enterprizes to plan the imposition of income tax. The author also points out that the imposition of income tax runs through all the stages of investment, operation, and distribution of financial harvests and offers specific measures. |
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| Keywords: | enterprises income tax tax planning tax special discount planning |
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