摘要
随着我国市场经济的建立和发展,纳税筹划也在我国悄然兴起.作者就基本建设方面的纳税筹划及其应注意的事项进行了较为细致的阐述,可为同行借鉴.
Along with the establishing and the development of market economy, tax planning quietly rises in our country. The author tried to expound tax planning of the infrastructure and the items which should be noriced. And it can serve as a reference for colleagues' information.
出处
《洛阳师范学院学报》
2005年第5期141-142,共2页
Journal of Luoyang Normal University