摘要
税务筹划的空间广大、方法多样。本文从筹资活动、投资活动和成本费用核算等方面,针对"企业所得税"探究税务筹划方法。
Tax planning space is vast and can be achieved by various methods. This article investigates the corporate income tax plan- ning method from perspectives such as financing activities, investment activities and cost management.
出处
《北华航天工业学院学报》
CAS
2012年第3期34-36,共3页
Journal of North China Institute of Aerospace Engineering
关键词
所得税
企业所得税
税务筹划
income tax
corporate income tax
tax planning
