摘要
纳税已成为现代企业进行经营决策时必须考虑的一个越来越重要的因素。税收筹划是企业在国家法律法规及政策允许的范围内合理节税、减少税负、获取利润的科学方法。本文站在纳税人的角度,从费用、固定资产折旧、工资三大方面详细阐述企业在涉税事项上的税收筹划,以期能够为企业提供更加完善的节税方法。
Paying tax has become more and more important when modern business enterprise making decisions. Within the admission of national laws, the programming of paying taxes is a scientific method of reducing taxes and obtaining profits. The thesis will stand on the side of taxpayer, discussing from expenses, depreciation of fix assets, salaries, expecting to offer more suitable method of decreasing taxes.
出处
《鞍山师范学院学报》
2005年第3期15-17,共3页
Journal of Anshan Normal University
关键词
纳税筹划
节税
折旧筹划
薪资筹划
避税
Tax-planning
Tax saving
Depreciation-planning
Salaried-planning
Tax avoidance