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关于“企业所得税”的税务筹划研究
引用本文:张静.关于“企业所得税”的税务筹划研究[J].北华航天工业学院学报,2012,22(3):34-36.
作者姓名:张静
作者单位:廊坊市机关事业单位国有资产管理局,河北廊坊,065000
摘    要:税务筹划的空间广大、方法多样。本文从筹资活动、投资活动和成本费用核算等方面,针对“企业所得税”探究税务筹划方法。

关 键 词:所得税  企业所得税  税务筹划

Research of Tax Planning on Corporate Income Tax
ZHANG Jing.Research of Tax Planning on Corporate Income Tax[J].Journal of North China Institute of Aerospace Engineering,2012,22(3):34-36.
Authors:ZHANG Jing
Institution:ZHANG Jing(Langfang State-owned Assets Administration Bureau,Langfang065000,China)
Abstract:Tax planning space is vast and can be achieved by various methods.This article investigates the corporate income tax planning method from perspectives such as financing activities,investment activities and cost management.
Keywords:income tax  corporate income tax  tax planning
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