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新税制下企业消费税的纳税筹划
引用本文:杨帆.新税制下企业消费税的纳税筹划[J].中国对外贸易(英文版),2011(14).
作者姓名:杨帆
作者单位:山东青年政治学院管理科学系
摘    要:随着经济的不断发展,市场竞争日趋激烈,企业要想在激烈的竞争环境中有所发展,不仅要提高劳动生产率,而且要想办法降低成本,通过纳税筹划的方式降低税收成本成为纳税人的必然选择.本文旨在阐述2006年消费税改革后企业如何在新税制下进行消费税的纳税筹划,减轻企业税收负担.

关 键 词:新税制  消费税  临界点  包装物

Under the new system of consumption tax corporate tax planning
Fan Yang.Under the new system of consumption tax corporate tax planning[J].China's Foreign Trade,2011(14).
Authors:Fan Yang
Abstract:As the economy continues to develop,market competition becomes increasingly fierce,companies succeed in the fierce competitive environment has evolved not only to improve labor productivity,and find ways to reduce costs,through tax planning ways to reduce costs as tax revenue people's natural choice. This article aims to explain the consumption tax reform in 2006 after the company under the new system to tax consumption tax planning,reduce the corporate tax burden.
Keywords:critical point of the new excise tax system packaging  
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