摘要
经济合同的具体签订形式对企业的纳税业务影响深远。纳税人应该对合同条款中的涉税事项进行事先筹划,以寻求企业利润最大化的目标。结合税法中的相关规定,对企业在经济合同签订中的若干节税技巧进行了深入的探讨,以期对企业的纳税行为给予指导。
The specific forms of economic contracts have an important impact on tax business.The taxpayer should have the advanced plan on the tax-related matters in order to seek the goal of maximizing corporate profits.Under the relevant provisions of tax law,this paper introduces a number of tax saving tips when enterprises carry out their economic contracts.It can give some tax guidance for enterprises.
出处
《贵州商业高等专科学校学报》
2010年第3期41-44,共4页
Journal of Guizhou Commercial College