| 企业节税方法初探 |
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| 引用本文： | 李力,渠波.企业节税方法初探[J].河北北方学院学报(社会科学版),2003,19(5):60-61. |
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| 作者姓名： | 李力 渠波 |
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| 作者单位： | 张家口张垣会计师事务所有限公司,张家口,075000 |
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| 摘 要： | 纳税人利用税收法律、法规所提供的优惠政策,达到调减企业税负的目的。文章从选择投资地点、投资行业、投资对象、组织形式、固定资产折旧方法、存货计价方法等方面就如何调减企业税负问题进行了探讨。
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| 关 键 词： | 税收政策 企业节税 合法手段 |
| 文章编号： | 1008-2727(2003)05-060-02 |
| 修稿时间： | 2003年6月5日 |
An Initial Discussion on the Methods of the Saving Taxes for the Enterprises |
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| Li Li Qu Bo.An Initial Discussion on the Methods of the Saving Taxes for the Enterprises[J].Journal of Hebei North University,2003,19(5):60-61. |
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| Authors: | Li Li Qu Bo |
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| Abstract: | Making use of the favourable policy admitted by the tax laws and regulations,
the taxpayers can reach the goals of the tax readjustment and reduction for the enterprise. This paper explores the problems from the following aspects: the choice of the investment site, investable industries, investable objects, organization forms, depreciation methods of the fixed assets and the pricing methods of goods in stock. |
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| Keywords: | tax policy the saving taxes for the enterprises legal means |
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