摘要
2008年1月1日起开始施行的《企业所得税法》在纳税人的确认、税前扣除、税收优惠项目等多方面进行了调整。企业可以结合战略发展目标和自身经营管理特点,通过选择投资地点、改变企业组织形式、利用税收优惠、采用合适的存货计价方法等进行纳税筹划。
The implementation of Enterprises Income Tax Law from January 1, 2008, was adjusted from the confirmation of taxpayer, deduction before paying tax, and tax preferential items etc. Enterprises can combine strategic development objective with its own operating characteristics, by means of selecting appropriate investment place, change its organizational forms, and adopt suitable deposit and value calculation method to carry out paying taxes project.
出处
《安徽工业大学学报（社会科学版）》
2009年第1期54-55,共2页
Journal of Anhui University of Technology：Social Sciences
关键词
企业所得税法
纳税筹划
费用
支出
enterprise income tax law
paying tax project
cost
expenditure
