关于我国企业所得税汇算清缴法律性质的探讨——兼论税收征收程序的完善问题 - 法律快车知识 关键词]企业所得税;汇算清缴;法律性质 [gap=9370]Key words: business income taxes; final settlement; legal nature
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business income taxes law 企业所得税法
Business income taxes take an important position in the activity of the enterprise tax, and there is much room for tax mobilization.
企业所得税在企业纳税活动中占有重要的地位,且具有很大的税收筹划空间。
Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
合并内外资企业所得税,不是两套所得税的简单合一或简单嫁接,其中涉及到一系列的政策调整。包括税基、税率、税收优惠等方面的问题。
But I don't pay as much attention to them because interest income and expense can be changed by making changes to the balance sheet and taxes are generally only paid when a business is profitable.
但是我并没有那么重视他们,因为利息收入和费用可能因为财务状况的改变而改变,税金仅仅但企业盈利是才要支付。
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