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本文从实际出发,首先对新企业所得税法出台后与房地产企业相关的变化及所产生的影响进行了深入的探讨,而后针对这些变化提出了新的纳税筹划改进策略,以供其借鉴或参考。
Based on the actual situation, this article first probes into the changes and the impacts of the new enterprise income tax law after the introduction of the new enterprise income tax law, and then proposes a new tax planning improvement strategy for these changes for reference or reference.