论文第四章从特殊目的载体的会计主体、会计要素、会计确认和计量以及税收问题等方面进行研究。
Chapter four carry on research from accounting subject, accounting key element, accounting confirm and measure and tax revenue issues, etc.
我国企业税收筹划可行性在于:我国法律确认了纳税人的权利;
企业未按规定提出申请或未经税务机关审核确认的,不得享受上述税收优惠政策。
Enterprises failing to file applications or to be confirmed after review by the taxation organ in accordance with the provisions may not enjoy the aforesaid preferential taxation policies.
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