摘要
目前执行的《企业所得税税前扣除办法》虽然在规范企业所得税前扣除标准方面 ,起到了一定作用 ,但也暴露出许多不足之处 。
禕usiness Enterprises' Tax Reduced》now being practiced plays an important role in standardization of enterprises tax,but there is much deficiency to be further standardized and improved.
出处
《山西财政税务专科学校学报》
2004年第6期15-18,共4页
Journal of Shanxi Finance & Taxation College