摘要
东北地区增值税转型的正式启动以及所得税政策的调整,为企业集团运用税收优惠政策开辟了更为广阔的纳税筹划空间。企业集团可使用的具体筹划方式包括获取抵扣资格、投资与税收抵免、加速折旧、研究与开发、集团公司集中理财,等等。
With the formal start of the change of added-value tax in the Northeast region in China and the adjustment of the policy of income tax, the space of the tax plan has been gained by conducting tax preferences policies for the business groups. The specific plan conducted by the business group concludes offset qualification, investment and tax credit, accelerated depreciation, research and exploitation, and centralized finance for group companies.
出处
《税务与经济》
CSSCI
北大核心
2005年第5期31-33,共3页
Taxation and Economy
基金
吉林省社会科学基金(资助)项目<东北老工业基地企业集团财务管理若干问题研究>的阶段性成果(项目批号:2004044)。
