| 浅谈企业捐赠活动中的纳税筹划 |
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| 引用本文： | 彭海颖. 浅谈企业捐赠活动中的纳税筹划[J]. 浙江万里学院学报, 2004, 17(5): 122-124 |
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| 作者姓名： | 彭海颖 |
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| 作者单位： | 浙江万里学院,宁波,315100 |
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| 摘 要： | 以受赠企业接受现金捐赠不需交纳所得税为出发点,对捐赠方和受赠方将不同实物资产转化为货币资产后,再进行货币捐赠的形式进行了分析,在肯定双方在这一过程中均能得利的同时,阐述了具体的节税、避税的原理和途径.
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| 关 键 词： | 内资企业 捐赠 受赠 纳税筹划 |
| 文章编号： | 1671-2250(2004)05-0122-03 |
| 修稿时间： | 2004-09-10 |
Study on Tax Planning in the Enterprises'''' donating Activities |
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| PENG Hai-ying. Study on Tax Planning in the Enterprises'''' donating Activities[J]. Journal of Zhejiang Wanli University, 2004, 17(5): 122-124 |
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| Authors: | PENG Hai-ying |
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| Abstract: | The state has stipulated different ratio on collection income tax to donation presented by native enterprises. This has offered space for tax planning of enterprises. In order that presenters and presentees can both get profit, the article explores the ways to reduce and evade tax. |
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| Keywords: | native enterprises presenting presented tax planning |
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