| 现行企业所得税纳税筹划策略探微 |
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| 引用本文： | 张敬东.现行企业所得税纳税筹划策略探微[J].河北建筑科技学院学报(社会科学版),2011(2):57-58. |
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| 作者姓名： | 张敬东 |
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| 作者单位： | 邯郸市教育局财务处,河北邯郸056004 |
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| 摘 要： | 2008年起施行的企业所得税呈现了以产业优惠为主、区域优惠为辅的新的税收优惠格局。企业在许多方面可以开展纳税筹划工作,比如,从业人员、机构场所的设置、营业机构的法人资格、投资地点、法定纳税地点、免税收入、企业研究开发费用及计价方法等。
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| 关 键 词： | 企业所得税 纳税筹划 策略技巧 |
The search on business income tax planning |
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| ZHANG Jing-dong.The search on business income tax planning[J].Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition),2011(2):57-58. |
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| Authors: | ZHANG Jing-dong |
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| Institution: | ZHANG Jing-dong(Finance Division,Education Bureau of Handan,Handan 056004,China) |
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| Abstract: | The business income tax implemented since 2008 is dominated by industrial-based inflow,supplemented by regional-based one.Industries can plan the business income tax in many aspects,such as the arrangement of practitioners and places,corporate organization of the companies,investment and tax locations,free-tax income,research and development fees and so on. |
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| Keywords: | corporate income tax tax planning basics strategies |
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