| 新企业所得税法下的纳税筹划思考 |
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| 引用本文： | 李文伟.新企业所得税法下的纳税筹划思考[J].安徽工业大学学报(社会科学版),2009,26(1). |
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| 作者姓名： | 李文伟 |
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| 作者单位： | 马鞍山港口集团长江船舶代理公司,安徽,马鞍山,243000 |
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| 摘 要： | 2008年1月1日起开始施行的《企业所得税法》在纳税人的确认、税前扣除、税收优惠项目等多方面进行了调整。企业可以结合战略发展目标和自身经营管理特点,通过选择投资地点、改变企业组织形式、利用税收优惠、采用合适的存货计价方法等进行纳税筹划。
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| 关 键 词： | 企业所得税法 纳税筹划 费用 支出 |
Ponderations on Paying Taxes Project under New Enterprises' Income Taxes Law |
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| Authors: | LI Wen-wei |
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| Institution: | Changjiang Ship Agent Company of Ma'anshan Port Group;Ma'anshan 243000;Anhui;China |
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| Abstract: | The implementation of Enterprises Income Tax Law from January 1,2008,was adjusted from the confirmation of taxpayer,deduction before paying tax,and tax preferential items etc.Enterprises can combine strategic development objective with its own operating characteristics,by means of selecting appropriate investment place,change its organizational forms,and adopt suitable deposit and value calculation method to carry out paying taxes project. |
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| Keywords: | enterprise income tax law paying tax project cost expenditure |
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