摘要
针对中国汽车企业存在的税负过重和中国税制结构不合理问题,在分析汽车企业发展现状基础上,根据汽车企业的实际经营情况,结合涉及的各税种基本规定及优惠政策,运用经营活动筹划法,提出了对汽车企业的经营活动进行纳税筹划。
In view of heavy tax burden on China＆#39;s automobile enterprises, unreasonable tax system and current development of automobile industry, tax planning is proposed for busi-ness activities of automobile industry based on the actual operation of auto companies and the basic requirements related to various taxes as well as preferential policies.
出处
《辽宁工程技术大学学报（社会科学版）》
2014年第1期41-43,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
汽车企业
税负
纳税筹划
经营活动
消费税
automobile industry
tax burden
tax planning
business activities
consumption tax
