Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本論文核心內(nèi)容由四部分組成：第一部分是企業(yè)稅務(wù)籌劃的概述日日爱的黄色视频，包括稅務(wù)籌劃的概念一级A片五月天久久久，明確稅務(wù)籌劃跟避稅黄篇网站在线免费观看、偷稅的不同點(diǎn)三级黄色日逼逼视频毛片，第二部分是稅務(wù)籌劃在經(jīng)營活動(dòng)中的具體應(yīng)用免费A级毛片无码AⅤ中文字幕，主要包括存貨計(jì)價(jià)方式yp污网站在线观看、固定資產(chǎn)折舊、購銷活動(dòng)日批批、費(fèi)用扣除的稅務(wù)籌劃久久国产精品国产精欧洲欧洲黄页。

In view of the general relationship between corporate income tax burden and scale of enterprises, in a rectangular coordinate system, suppose that ordinate axis stands for tax burden and abscissa axis stands for scale of enterprises, then the curve of tax burden of three cities' enterprises is like a flat S. that's to say, tax burden of the smallest enterprises is relatively high, that of enterprises scaled from 5 million to 10 million yuan is the lowest, and then tax burden increases with the scale going up. The trend continues until the scale of enterprises is beyond 100 million yuan and the top point appears. When the scale of enterprises expands to 800 million yuan, the tax burden starts to turn down and is lower than that when the scale of enterprises is beyond 100 million yuan.

就企業(yè)所得稅負(fù)擔(dān)與企業(yè)規(guī)模的一般關(guān)系看，如果以直角坐標(biāo)系的縱軸表示稅負(fù)无码免费精品，橫軸表示企業(yè)規(guī)模欧美uuuu666，那么隨著企業(yè)規(guī)模的變大，三城市企業(yè)的稅負(fù)曲線呈一個(gè)平躺著的S形狀精品福利片A片在线，即規(guī)模最小的企業(yè)稅負(fù)較高国产真人又黄又大一级，500到1，000萬元企業(yè)的稅負(fù)率最低av人人摸人人爽人人捏人人操，然后企業(yè)的稅負(fù)率開始隨規(guī)模的增加而提高日韩中文字幕在线大全视频，這種趨勢一直延續(xù)到企業(yè)規(guī)模超過1億元時(shí)達(dá)到最高點(diǎn)，待企業(yè)規(guī)模繼續(xù)擴(kuò)張到8億元左右時(shí)啊啊啊啊啊啊小黄片，稅負(fù)開始回落免费播看完整大片40分钟，并將低于原先超過1億元時(shí)的水平。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

這樣做熟女视频国产精品，一是有利于培養(yǎng)納稅人的誠信納稅意識啪啪流水视频，明確納稅人的法律責(zé)任，提高稅法遵從度小草亚洲无码不卡免费在线观看视；二是有利于稅務(wù)機(jī)關(guān)加強(qiáng)稅源管理国产黄色网页，加大對高收入者的調(diào)節(jié)力度；三是有利于加強(qiáng)分析比對老色鬼超碰人人操，進(jìn)一步推進(jìn)個(gè)人所得稅的科學(xué)化欧美性爱影视在线观看、精細(xì)化管理；四是有利于為下一步向綜合與分類相結(jié)合的混合稅制過渡創(chuàng)造條件14露出粉嫩小奶头网站、積累經(jīng)驗(yàn)三级片免费一区，同時(shí)，也符合世界各國個(gè)人所得稅的通常做法。

The second part gives the introduction of present agriculture related tax policy, including the main tax category and tax allowance policy. This part analyzes the question in present agriculture related tax policy. It is mainly that tax policy has difference in urban and rural areas, and the tax allowance result is unsatisfactory.

第二部分介紹現(xiàn)行涉農(nóng)稅收政策的主要內(nèi)容韩国三级2022最新中字幕在线观看，包括主要的涉農(nóng)稅種及優(yōu)惠政策18岁以下禁止浏览的黄色网站；分析現(xiàn)行涉農(nóng)稅收政策存在的問題，主要是稅收政策存在城鄉(xiāng)差異99热在线精品播放，稅收優(yōu)惠效果不理想等在线播放18禁AV黄A片下载。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislations, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十條扣繳義務(wù)人應(yīng)當(dāng)自稅收法律、行政法規(guī)規(guī)定的扣繳義務(wù)發(fā)生之日起十日內(nèi)国内自拍区在线下载网站视频播放器，按照所代扣在线看美女被操出水、代收的稅種，分別設(shè)置代扣代繳曰本美女毛片一区二区三区、代收代繳稅款帳簿男女免费视频一区二区三区。

Article 20 Within 10 days of the start of its tax withholding obligations as prescribed by the tax laws and administrative legislation, a tax withholding agent shall establish a tax withholding or tax collection book pursuant to the categories of tax to be withheld or collected.

第二十條扣繳義務(wù)人應(yīng)當(dāng)自稅收法律、行政法規(guī)規(guī)定的扣繳義務(wù)發(fā)生之日起十日內(nèi)禁18在线观看免费网…，按照所代扣亚洲女人色色、代收的稅種，分別設(shè)置代扣代繳中文字幕36页、代收代繳稅款帳簿sese亚洲图片。

In view of the condition of present commodity tax and income tax, I pose the specific suggestions on valued-added tax, consumption tax, enterprises' income tax and individual's income tax.

第四部分，我國稅制結(jié)構(gòu)現(xiàn)狀及優(yōu)化程度評價(jià)和優(yōu)化我國稅制結(jié)構(gòu)的設(shè)想黄色视频条乱，結(jié)合我國當(dāng)前的國情国产av无码影音先锋，參考國際上的普遍做法，提出若干改革設(shè)想精品一IGAO一视频网。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省色色五月天A、自治區(qū)、直轄市a毛av免费、計(jì)劃單列市財(cái)政廳www.在线黄片.com、國家稅務(wù)局，新疆生產(chǎn)建設(shè)兵團(tuán)財(cái)務(wù)局：根據(jù)《中華人民共和國增值稅暫行條例》（國務(wù)院令538號人人草人人爱人人色，以下簡稱條例）和《中華人民共和國增值稅暫行條例實(shí)施細(xì)則》（財(cái)政部國家稅務(wù)總局令50號）的規(guī)定和國務(wù)院的有關(guān)精神人人摸人人干人人噪，為做好相關(guān)增值稅政策規(guī)定的銜接，加強(qiáng)征收管理200av天堂，現(xiàn)將部分貨物適用增值稅稅率和實(shí)行增值稅簡易征收辦法的有關(guān)事項(xiàng)明確如下

Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一條因稅務(wù)機(jī)關(guān)的責(zé)任免费福利欧美性爱，致使納稅人、扣繳義務(wù)人未繳或者少繳稅款的成人日韩欧美在线电影，稅務(wù)機(jī)關(guān)在三年內(nèi)可以要求納稅人国内乱能揄拍国内精品人妻、扣繳義務(wù)人補(bǔ)繳稅款，但是不得加收滯納金日本乱子伦视频。

The circular sets out the definition of "false reporting of losses" and provides that intentional false reporting that results in paying zero tax or an underpayment of tax will be subject to Article 63-1 of the Tax Administration and Collection Law. False reporting of losses that results in paying zero tax or an underpayment of tax in a year in which an enterprise benefits from a tax exemption or is in a loss position will be subject to Article 64-1 of the Law. The two previous circulars issued by SAT Guoshuifa [1996] No.

該通知規(guī)定了虛報(bào)虧損的界定精品精品国产手机在线观，并規(guī)定企業(yè)故意虛報(bào)虧損国产在线观看黄网站入口，在行為當(dāng)年或相關(guān)年度造成不繳或少繳應(yīng)納稅款的，適用《中華人民共和國稅收征收管理法》六十三條第一款規(guī)定人人爱人人看人人干人人操；企業(yè)依法享受免征企業(yè)所得稅優(yōu)惠年度或處于虧損年度發(fā)生虛報(bào)虧損行為，在行為當(dāng)年或相關(guān)年度未造成不繳或少繳應(yīng)納稅款的无码在线观看视频，適用《征管法》第六十四條第一款規(guī)定美国大黑屌啪啪视频。