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1.利用对纳税人的规定进行筹划。新税法规范了居民企业和非居民企业的概念,采用了“登记注册地标准”和“实际管理机构地标准”相结合的办法对居
1. Make use of taxpayers’ regulations to plan. The new tax law regulates the concept of resident enterprises and non-resident enterprises by adopting a combination of “standard of registration” and “standard of actual management organization”