| 企业所得税核定征收问题初探 |
| |
| 引用本文： | 段梅玲.企业所得税核定征收问题初探[J].科技情报开发与经济,2007,17(20):213-214. |
| |
| 作者姓名： | 段梅玲 |
| |
| 作者单位： | 山西财经大学,山西太原,030012 |
| |
| 摘 要： | 论述了企业所得税核定征收的有关规定和存在的问题,分析了影响企业所得税核定征收的因素,并提出了完善征收工作的建议。
|
| 关 键 词： | 企业所得税 核定征收 查账 |
| 文章编号： | 1005-6033（2007）20-0213-02 |
| 收稿时间： | 2007-01-25 |
| 修稿时间： | 2007-01-25 |
Probe into the Problem of Authorizing and Collecting the Enterprise Income Tax |
| |
| DUAN Mei-ling.Probe into the Problem of Authorizing and Collecting the Enterprise Income Tax[J].Sci-Tech Information Development & Economy,2007,17(20):213-214. |
| |
| Authors: | DUAN Mei-ling |
| |
| Institution: | DUAN Mei-ling |
| |
| Abstract: | This paper expounds some relevant provisions and problems existing in authorizing and collecting the income tax, analyzes on the factors influencing the enterprise income tax's authorization and collection, and advances some suggestions on perfecting the collection work. |
| |
| Keywords: | enterprise income tax authorization and collection inspection of accounts |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
