摘要
在市场经济环境下,降低成本、增加效益始终是每一个企业所追求的既定目标,而税务筹划是实现这一目标的有效手段之一。文章将结合报业拥有的税收优惠政策,主要从增值税和所得税两方面探讨报业的税务筹划。
In the environment of market economy, the aim of enterprises is to reduce cost and increasing benefit, and the tax planning is one of the way to achieve this goal. This paper will discuss the tax planning of newspapering through two aspects of the value - added tax and income tax, considering the preferential tax policies which newspapering owns.
出处
《华东经济管理》
CSSCI
2008年第3期71-73,共3页
East China Economic Management
关键词
税务筹划
增值税
所得税
tax planning
value-added tax
income tax
