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| 浅议中小企业微观税收筹划 | |
| 引用本文： | 郑斌斌,杨继美,王亚男.浅议中小企业微观税收筹划[J].平顶山工学院学报,2005,14(6):48-49,78. |
| 作者姓名： | 郑斌斌 杨继美 王亚男 |
| 作者单位： | 1. 武汉理工大学管理学院,湖北,武汉,430070 2. 平顶山工业职业技术学院,河南,平顶山,467001 3. 平顶山工学院,河南,平顶山,467001 |
| 摘 要： | “税收筹划”是指纳税人在税法规定许可的范围内,通过对经营、投资、理财活动事先进行筹划和安排。尽可能地节约税收。本文就税收策划的含义及原则入手,着重阐述中小企业微观税收筹划的基本思路,供企业会计人员参考。 |
| 关 键 词： | 中小企业 微观 税收 筹划 |
| 文章编号： | 1671-9662（2005）06-0048-02 |
| 收稿时间： | 2005-09-20 |
| 修稿时间： | 2005-09-20 |
Discussion of microscopic tax revenue preparation of small and medium - sized enterprise |
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| ZHENG Bin-bin,YANG Ji-mei,WANG Ya-nan.Discussion of microscopic tax revenue preparation of small and medium - sized enterprise[J].Journal of Pingdingshan Institute of Technology,2005,14(6):48-49,78. | |
| Authors: | ZHENG Bin-bin YANG Ji-mei WANG Ya-nan |
| Affiliation: | 1. School of Management, Wuban Polytechnic University, Wuban 430070, ChIna 2. Pingdingshan Industry and Professional College, Pingdingshan 467001, China ; 3. Pingdingshan Institute of Technology, Pingdingshan 467001, China |
| Abstract: | "The tax revenue preparation" refers to the fact that the taxpayer saves the tax revenue as far as possible in the tax law stipulation permission scope,through their management,investment,finance that carried on the preparation and the arrangement beforehand,.This paper elaborates emphatically the basic mentality of microscopic tax revenue preparation in the small and medium-sized enterprise business based on the meaning and the principle of the tax revenue obtain,which can be reference for enterprise accountant. |
| Keywords: | Small and medium- sized enterprise microscopic tax revenue preparation |
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