For a corporation, the process of income tax planning is a process of choosing accounting policy.
企业进行所得税筹划的过程,也是一个会计政策选择的过程。
Under the current income tax system, income has been Levied the double taxation, which brings on the space of income tax planning.
现行所得税制下,发生了所得的经济性重复课税,由此产生了所得税筹划空间。
Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。
Last, with combination of practice and theory, this article gives Suggestions of value-added tax planning, business tax planning and enterprise income tax planning.
第三部分,在实践与理论结合的基础上,对增值税、营业税和企业所得税三个主要税种的税收筹划提出了建议与对策。
System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.
系统是普遍存在的,所得税纳税主体也可以被看作一个系统,它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。
Labour is already planning to raise nearly 1% of GDP from higher national-insurance contributions and a tax raid on higher earners, including a top rate of income tax of 50% from April 2010.
劳工处已经计划通过提升国家保险金和高收入层的税收中获得近1%的GDP,其中包括从2010年4月开始征收最高达50%的所得税。
Chapter Three, Four and Five study on tax planning of business tax, corporate income tax and land value added tax for real estate development companies separately.
其中第三至五章分别对房地产开发企业营业税、企业所得税和土地增值税的税收筹划进行了分析。
Through reasonable tax planning, enterprises not only could obtain income of revenue, but also could raise the consciousness of ratepaying.
企业通过合理的税收筹划,不仅可以获得额外的税收收益,而且能够提高企业的纳税意识。
This article from the perspective of the enterprise income tax base, tax planning, detailed analysis before tax from the income and the cost of two areas.
本文主要从税基的角度分析企业所得税的纳税筹划,具体分析从收入和税前列支的费用两方面展开。
After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.
一项新的所得税制变革以后,纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用,在这个过程中将产生标准值与目标值的偏差。
It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers.
详细介绍了企业所得税筹划方法和基本途径,为纳税人进行具体的税收筹划操作提供了指南。
Tax planning is a systematic project, brought into the enterprise income tax savings and also implies risks.
税收筹划是一项系统工程,其在给企业带来节税收益的同时也蕴涵着风险。
It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.
我们很容易看清所得税对企业经营的影响,因此企业所关心的一个主要问题就是如何进行税务规划,将应付税款降低到最小数额。
It is easy to appreciate the impact of income taxes on business. Careful planning designed to decrease the tax liability to the lowest level is thus a major concern of business.
我们很容易看清所得税对企业经营的影响,因此企业所关心的一个主要问题就是如何进行税务规划,将应付税款降低到最小数额。
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