摘要
税收筹划是企业理财的一个重要组成部分。目前 ,地勘企业面对国家税收 ,基本上都是被动应付 ,主动地进行税收筹划的很少。本文根据地勘企业涉税现状 ,从营业税和企业所得税两个税种入手 ,有针对性地提出了地勘企业税收筹划的一些基本方式。
Taxation management is an important composition of enterprise management. At present geological exploration enterprises are used to passively treat national taxation, a rarely treat it on their own initiative. The paper discuses some basic methods of realizing taxation management in accordance with tax payment of geological exploration enterprises, it mainly touches upon the busyness tax and income tax.
出处
《中国国土资源经济》
2004年第3期41-43,共3页
Natural Resource Economics of China
