摘要
从坏账准备金的计提基数、公益救济性捐赠、固定资产残值比例等14个方面探讨了企业的涉税问题。
This paper probes into the issues related to the business taxation from fourteen aspects such as the withdrawal base of the offset reserves, the commonweal remedies donation, and the residual proportion of fixed asset, etc.
出处
《科技情报开发与经济》
2007年第17期217-218,共2页
Sci-Tech Information Development & Economy
关键词
企业税务
坏账准备金
财务管理
business taxation
offset reserves
financial management
