摘要
在分析物流税特点的基础上 ,探讨了纳税筹划的风险以及回避风险的途径 。
On the basis of analyzing the character of tax on material flow,this article discusses the risk in tax planning scheme and how to escape it.Meanwhile,this article puts forward every detail problem lying in cost and expense planning of enterprise's income tax.
出处
《物流技术与应用》
1999年第3期15-18,共4页
Logistics & Material Handling
