| 对选址节约相关税务问题的思考 |
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| 引用本文： | 池澄,王琳.对选址节约相关税务问题的思考[J].涉外税务,2008(9). |
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| 作者姓名： | 池澄 王琳 |
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| 作者单位： | 1. 安永会计师事务所,上海,200031
2. 安永会计师事务所,北京,100738 |
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| 摘 要： | 目前,在中国,"选址节约"还是一个新的话题。本文针对选址节约对税务的影响进行了初步的介绍,并着重对其定性及定量进行了分析。
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| 关 键 词： | 选址节约 增量利润 转让定价 |
A Discussion on Tax Issues Related to Location Saving |
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| Cheng Chi,Lin Wang.A Discussion on Tax Issues Related to Location Saving[J].International Taxation In China,2008(9). |
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| Authors: | Cheng Chi Lin Wang |
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| Abstract: | Location saving is currently a new concept for Chinese. This paper provides a tentative introduction to the impact of location saving on taxation, with a focused discussion on qualitative and quantitative analysis. |
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| Keywords: | Location saving Additional profit Transfer pricing |
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