摘要
通过对税法有关企业出售使用过的固定资产政策的研读分析,举例说明企业在销售使用过的固定资产时应如何根据实际情况进行税收筹划,以达到免税或减税的目的,从而使企业获得的收益最大。
Through detailed study and analysis of the tax laws, how can an enterprise do tax planning on the sales of used fixed assests according to the actual situations to avoid or reduce taxes, and to really maximize the profits were explained by vivid examples.
出处
《中国钼业》
2005年第4期54-55,共2页
China Molybdenum Industry