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企业税收理论主要探讨对企业经营活动进行征税而引起的各种问题,它在研究和教学中的主要任务如下:介绍税法知识;阐述企业税收的作用;拟定各种企业经营活动的税收依据和决策规定;批评性地评价现有的税法并从企业角度提出
The theory of corporate tax mainly discusses various problems arising from the taxation of business activities. Its main tasks in research and teaching are as follows: introducing knowledge of tax law; explaining the role of corporate tax revenue; formulating the tax basis for various business activities and Decision-making rules; critically assess the existing tax law and put forward from the enterprise point of view