巧用税收筹划 提高盈利能力——地勘单位税收筹划的几点思考

Improving Taxation Management and Increasing Capacity of Profit——Discussion on Taxation Management in Geological and Prospecting Enterprises

巧用税收筹划 ,提高盈利能力 ,是企业理财的重要组成部分。本文根据地勘单位企业涉税现状 ,从资源税、增值税、营业税、企业所得税四个税种入手 ,有针对性地提出了地勘单位税收筹划的一些措施建议。

Improving taxation management and increasing capacity of profit is important component of enterprise's financial management. The paper analyses the taxation fields related with enterprises (specially touches resource tax, value-added tax, sale tax and income tax of enterprises) and put forward some proposals for improving taxation management in geological and prospecting enterprises.