摘要
企业税收成本是企业进行生产经营决策的重要依据。本文将企业税收成本与生产经营成本 进行了比较,探讨了企业税收成本的构成及其特征,并在此基础上提出了优化企业税收成本的思路。
Enterprise revenue from tax cost plays an important part for the enterprise in making a decision of management. This paper compares enterprise revenue from tax cost with production cost, and expound the constitution and characteristics of enterprise revenue from tax cost. Finally it points out the way to optimize enterprise revenue from tax cost.
出处
《温州职业技术学院学报》
2005年第1期11-13,共3页
Journal of Wenzhou Polytechnic
