摘要
通过对企业进行税收筹划,可减轻税负、少纳税,降低企业自身的经营成本,提高企业竞争力。因此,主要从纳税人类型、职工福利、用工关系、税率变化、混合销售等几方面对纳税筹划进行了讨论,并提出了相应建议。
In order to reduce the tax burden,reduce the tax,reduce the operating cost of the enterprise,and improve the competition of the enterprise.Therefore,the tax planning is discussed mainly from the aspects of the type of the taxpayer,the employee’s welfare,the employment relationship,the tax rate change,the mixed sales and so on,and the corresponding relation is put forward.Suggestions.
作者
李春华
张弼泽
LI Chun-hua;ZHANG Bi-ze(Beijing Agricultural Vocational College,Beijing 102218,China;Management College,Lanzhou University,Lanzhou 73000,China)
出处
《经济研究导刊》
2019年第26期123-124,共2页
Economic Research Guide
关键词
税收筹划
用工关系
混合销售
tax planning
employment relationship
blending