论文部分内容阅读
近年来,随着经济体制改革的深入,现行福利企业税收的优惠政策逐渐暴露出一些问题,为了解决这些问题,切实维护残疾人的合法权益,有必要对现行福利企业税收优惠政策进行反思,并提出相应对策。本刊曾在2006年的第12期上发表本文作者徐茂中教授的文章——《福利企业所得税的税收筹划》,受到读者的广泛好评。今年本刊应广大读者的要求,继续发表徐茂中教授有关福利企业增值税税收筹划的系列文章,本期刊登第二篇《福利企业增值税的税收筹划——销项税额的筹划》。
In recent years, along with the deepening of economic system reform, preferential tax policies of current welfare enterprises have gradually exposed some problems. In order to solve these problems and earnestly safeguard the legitimate rights and interests of handicapped persons, it is necessary to reflect on the current preferential tax policies for welfare enterprises Put forward corresponding countermeasures. The magazine has been published in the twelfth in 2006, the author of this article Professor Xu Maozhong article - “Welfare corporate income tax tax planning” by the reader’s wide acclaim. This year, at the request of the readers, this magazine should continue to publish a series of articles published by Professor Xu Maoshong about the tax planning of welfare enterprises. This issue contains the second edition of “Planning for the Taxation of Welfare Enterprises’ VAT - The Output Tax.”