| 企业所得税纳税筹划探析 |
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| 引用本文： | 杨艳秋,李艳.企业所得税纳税筹划探析[J].保山师专学报,2009,28(5):89-92. |
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| 作者姓名： | 杨艳秋 李艳 |
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| 作者单位： | 保山学院数学系,云南,保山,678000 |
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| 摘 要： | 企业所得税是纳税人的一项重要费用，是企业净利润形成前的扣除项目，纳税人应当在不违反税收法律法规的前提下适度地进行税务筹划并取得节税收益。税收筹划贯穿于纳税人筹资决策、投资决策、日常经营和利润分配等生产经营的全过程。
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| 关 键 词： | 企业所得税 纳税筹划 纳税人 |
Planning for Taxation of Enterprise Income Tax |
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| Yang Yanqiu,Li Yan.Planning for Taxation of Enterprise Income Tax[J].Journal of Baoshan Teachers' College,2009,28(5):89-92. |
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| Authors: | Yang Yanqiu Li Yan |
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| Institution: | Yang Yanqiu Li Yan(Math Dept.Baoshan College,Baoshan,Yunnan 678000) |
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| Abstract: | The enterprise income tax is an important expense of taxpayers which is a deducted item before enterprises make their net profits.Taxpayers must make a proper plan and obtain tax profit under the conditions of not violating the tax revenue laws and regulations.Planning for taxation is carried out through the whole process of fund raising,investment,daily management and profit distribution. |
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| Keywords: | enterprise income tax tax payment planning Taxpayer |
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