| 1. | Income tax can be divided into personal incone tax and corporation income tax
所得税可分为个人所得税和公司所得税。 |
| 2. | Income tax can be divided into personal income tax and corporation income tax
所得税可分为个人所得税和公司所得税。 |
| 3. | 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。 |
| 4. | Among the income tax , the corporation income tax and individual income tax influence each other , and it leads the economic double taxation
由于在所得税内部，公司所得税与享有公司利润的股东所支付的个人所得税相互作用，产生公司股利分配上的经济性重复课税问题。 |
| 5. | The paper takes hunan jiuzhitang group co . ltd . as the case , researching its existing question and the improvement strategy about tax planning about corporation income tax
结合九芝堂股份有限公司的实例情况,对九芝堂股份公司企业所得税纳税筹划问题进行研究探讨。 |
| 6. | How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area
消除或缓解公司所得税和个人所得税之间的经济性重复课税，实现两者的协调，发挥整个税收制度的总体功能，是当今各国或地区税制研究的重要课题。 |
| 7. | In this paper by analyzing the meaning , characteristic , related concepts , operations platform and technology platform of corporation income tax are defined and summarized , which are the theoretic bases for analyzing corporation income tax planning
在遵守国家法律、法规的前提下,在税法许可下,利用税法赋予的税收优惠或选择机会,设计筹划尽量使自己的纳税负担最轻,是企业一种自然而然的理财行为。 |
| 8. | Then , this paper gives a diagnosis to its corporation income tax from four aspects as follows : revenue , deduct item , special treatment of taxation as well as critical point . finally , the author discusses key points of tax planning and puts forward suggestions from both micro - management and macro - management
并以九芝堂股份有限公司为案例,分析出九芝堂股份有限公司进行纳税筹划时存在的问题,从收入、扣除项目、税收优惠、临界点等四个方面对企业所得税纳税筹划进行税务诊断分析。 |
| 9. | Corporation income tax which is a kind of tax imposed on production , management and other incomes and it is complex in calculation and has wide influence . therefore , as an economic organization pursuing profits , enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means
企业所得税是以生产、经营和其他所得为课税对象所征收的税种,具有计算复杂、内容广泛等特点,作为企业缴纳的最重要税种之一,对企业的利润有着举足轻重的影响。 |
