| 非营利组织企业所得税税务筹划研究 |
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| 引用本文： | 刘家乡,刘景娟.非营利组织企业所得税税务筹划研究[J].长安大学学报(社会科学版),2012,14(4):69-71. |
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| 作者姓名： | 刘家乡 刘景娟 |
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| 作者单位： | 长安大学经济与管理学院,陕西西安,710064 |
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| 摘 要： | 为了研究非营利组织所得税税务筹划的思路和方法，对企业进行所得税税务筹划的理论与实践以及非营利组织与企业的区别进行了探讨。分析认为：非营利组织应根据所得税一般计税机理和相关法律法规，从纳税主体身份、收入、税率3个方面进行所得税税务筹划。
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| 关 键 词： | 非营利组织 企业所得税 税务筹划 税率 |
Enterprise income tax planning of non-profit organization |
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| LIU Jia-xiang,LIU Jing-juan.Enterprise income tax planning of non-profit organization[J].Journal of Chang'an University(Social Sciences Edition),2012,14(4):69-71. |
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| Authors: | LIU Jia-xiang LIU Jing-juan |
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| Institution: | ( School of Economics and Management, Chang＇an University, Xi＇an 710064, Shaanxi, China) |
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| Abstract: | In order to study the non-profit organization income tax planning, this thesis analyzes the theory and practice of enterprise income tax planning and the difference between non-profit organization and enterprise. The conclusion is that non-profit organization＇s income tax planning should attend to iden- tity of taxpayer, income and tax rate and be based on general tax calculation mechanism of income tax and related laws and regulations. |
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| Keywords: | non-profit oganization enterprise income tax tax planning tax rate |
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