摘要
对煤炭企业经营组织形式、销售方式以及税收优惠等问题进行了分析 。
VAT is the main turnover tax of coal corporation.This article gives suggestions on VAT tax planning of coal corporation from corporation structure,settlement mo de and tax soft policy. I hope this article will be helpful to the coal corporat ion.
出处
《华北科技学院学报》
2004年第1期98-100,共3页
Journal of North China Institute of Science and Technology