| 内资企业组织形式的纳税筹划 |
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| 引用本文： | 卢鹏,冯敏红.内资企业组织形式的纳税筹划[J].税务与经济,2004(4):70-72. |
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| 作者姓名： | 卢鹏 冯敏红 |
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| 作者单位： | 暨南大学,广东,广州,510632 |
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| 摘 要： | 在现行税制下,内资企业由于组织形式的不同,会适用不同的所得税,即个人所得税或企业所得税。由于这两种所得在税率上和费用扣除方面存在差异,纳税人可以利用这些差异进行纳税筹划。
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| 关 键 词： | 内资企业 组织形式 纳税筹划 所得税 |
| 文章编号： | 1004-9339(2004)04-0070-03 |
| 修稿时间： | 2003年10月16 |
A Tax Planning on Organizational Form of Domestic Capital Enterprises |
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| LUPeng,FENG Min-hong.A Tax Planning on Organizational Form of Domestic Capital Enterprises[J].Taxation and Economy,2004(4):70-72. |
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| Authors: | LUPeng FENG Min-hong |
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| Abstract: | In the Chinese existing tax system, enterprise income tax or individual income tax would be levied on the domestic capital enterprises according to their different forms. Since there exist many differences between these two taxes, tax-payers can have their own tax planning by the distinctions. |
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| Keywords: | domestic capital enterprises organizational form tax planning |
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