摘要
纳税筹划是现代企业必不可少的一种企业理财活动,本文从缩小应税收入、延迟应税所得、分散利息费用等方面探讨了企业所得税纳税筹划的一些方法,并提出了必要的纳税筹划风险防范措施。
Taxplanning is a indispensable financing activity of modern enterprises,this paper discussed some methods of taxplanning of corporate income tax from the aspects of decreasing taxable income,spreading interest costs and so on,moreover,put forward necessary ways of risk prevention.
出处
《科技广场》
2011年第2期161-163,共3页
Science Mosaic
关键词
企业所得税
纳税筹划
风险防范
Corporate Income Tax
Taxplanning
Risk Prevention