| 浅谈我国企业在设立过程中所得税的纳税筹划 |
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| 引用本文： | 张艳丽,尹林辉. 浅谈我国企业在设立过程中所得税的纳税筹划[J]. 科技情报开发与经济, 2007, 17(24): 209-210 |
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| 作者姓名： | 张艳丽 尹林辉 |
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| 作者单位： | 九江学院会计学院,江西九江,332005 |
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| 摘 要： | 介绍了纳税筹划的概念,讨论了我国企业在设立过程中所得税的纳税筹划方法,并指出了企业减少应纳税额的途径。
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| 关 键 词： | 企业所得税 纳税筹划 税收优惠 |
| 文章编号： | 1005-6033（2007）24-0209-02 |
| 收稿时间： | 2007-05-15 |
| 修稿时间： | 2007-05-15 |
Talking about the Tax Planning of Income Tax in the Establishing Process of Chinese Enterprise |
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| ZHANG Yan-li,YIN Lin-hui. Talking about the Tax Planning of Income Tax in the Establishing Process of Chinese Enterprise[J]. Sci-Tech Information Development & Economy, 2007, 17(24): 209-210 |
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| Authors: | ZHANG Yan-li YIN Lin-hui |
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| Abstract: | This paper introduces the concept of tax planning, discusses the method of tax planning of income tax during the establishing process of Chinese enterprise, and points out some approaches through that the enterprise could reduce the tax payable. |
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| Keywords: | income tax of enterprise tax planning tax preference |
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