新能源车间制企业资金拆借纳税筹划研究——以A发电集团为例

随着“双碳”目标的逐步推进,新能源发电企业成立了较多车间制企业,其内部资金拆借业务日渐频繁,对相应涉税风险点应给予较多关注。本文深入研究了关联企业借款业务所得税税前扣除等政策,分析如何利用税收筹划工具减轻税负,期望对于企业合理配置资金、有效防范纳税风险提供有效策略。

Application of swarm intelligence algorithm on PFSP

With today＇s global economic downturn and the increasingly fierce market competition, manufacturing enterprises must guarantee the efficient operation of production system, in order to get ahead in the competition, scheduling reasonable flow shop production systems can improve productivity and equipment utilization rate, reduce production costs. So the production system of flow shop scheduling problem has become one of the core problems ofmanufactaring enterprises the use of more and more.