摘要
由于个人投资企业多规模小、资金薄弱、财务相对不健全,税负优惠政策少,税负对于企业效益十分重要。本文从构建企业的一些基本要素诸如:企业注册、纳税申请、经营场所、人员招聘等方面着手,提供了一些纳税的筹划方向。
Generally speaking,the size of personal enterprise in our country is very small.They haven't enough capital and their finance system is not so pefect.So the government can't give them tax preference.Because of that the ratal is very important for a enterprise profit.This paper will discuss tax planning from these factor,such as:enterprise register,tax application,workshop,staffer hiring and so on,and hope to give you some useful advice.
出处
《价值工程》
2004年第6期110-112,共3页
Value Engineering