高校后勤企业的纳税筹划：以新企业所得税法为依据

新企业所得税法的实施，对高校后勤企业的税负将产生一定程度的影响。从高校后勤企业的组织形式、营业收入、税前扣除项目三方面考虑，通过纳税筹划，能降低后勤企业税负或延缓纳税，实现税后利润最大化。

Logistic Enterprise in High-education School Ratepaying Design:Taking the New Enterprise Income Tax Law as Basis

The new enterprise gains the implement of the tax law, to the tax of logistic business enterprise in high school negative will produce the influence of the certain degree. Deducted the item three aspects to consider before from the organized form, business income, tax of logistic business enterprise in high school, pass to pay tax to plan and prepare, can lower the logistic business enterprise tax negative or the defer pay tax, carrying out the profit after tax to maximize.