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2007年04 期
| 標(biāo)題 |
| 淺談鐵路多元經(jīng)營(yíng)企業(yè)納稅籌劃(29 卷) |
| 英文標(biāo)題 |
| Discussion on Tax Paying Plan of Railway Diversified Business Enterprises |
| 摘要 |
| 對(duì)企業(yè)進(jìn)行納稅籌劃的必要性進(jìn)行論述，指出企業(yè)納稅應(yīng)遵循合法性原則、總體效益最大化原則和事先籌劃原則。在對(duì)鐵路企業(yè)進(jìn)行納稅籌劃時(shí)可以從固定資產(chǎn)處理環(huán)節(jié)、合同簽訂環(huán)節(jié)、壞賬準(zhǔn)備計(jì)提環(huán)節(jié)、建筑安裝工程承包環(huán)節(jié)、房屋租賃環(huán)節(jié)，以及工資、薪金所得等環(huán)節(jié)進(jìn)行考慮，以 |
| 作者 |
| 新聞作者:劉秀玲 |
| 關(guān)鍵字 |
