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本文拟通过对企业所得税和增值税之间的直接及间接关系的分析和研究,以毛利为纽带,将两个不直接关联税种结合在一起分析,为企业搭建以一条管理税收筹划、资金统筹以及期末存货库等多方面的通道。
This article intends to analyze and study the direct and indirect relationship between the enterprise income tax and value-added tax, with Maori as the link, combining two kinds of tax which are not directly related to the tax for enterprises to build a management tax planning, financial co-ordination and Ending stocks and many other channels.