摘要
随着原大型国有企业的改组改制,我国组建了大量的企业集团,在集团内部组建、转移定价存货计价和固定资产折旧等方面客观上存在着税收筹划的空间。本文对此税收筹划策略进行分析,以达到最好的节税效果。
With reorganization ＆ system change of large state——owned enterprises, many group companies are established in China. For these companies, it is possible to adopt some measures （for example： transfer of wares with changed price inside company, different ways of assets depreciation etc） to reduce legally their tax payment.
出处
《矿业工程》
CAS
2006年第1期9-10,共2页
Mining Engineering
关键词
企业
税收筹划
转移定价
group company
plan for taxation
transfer of wares with changed price
