《对机械制造企业税务筹划问题的分析.doc》由会员分享，可在线阅读，更多相关《对机械制造企业税务筹划问题的分析.doc（5页珍藏版）》请在金锄头文库上搜索。
1、对机械制造企业税务筹划问题的分析瀵规満姊板埗閫犱紒涓氱鍔鍒掗棶棰樼殑鍒嗘瀽浠笅鏄竴绡囧叧浜庡鏈烘鍒堕犱紒涓氱鍔鍒掗棶棰樼殑鍒嗘瀽鐨勶紝娆繋娴忚锛? 銆愭憳瑕併?鍦粡钀笟鍔腑锛屽簲璇敞鎰忕撼绋庣鍒掋傜撼绋庣鍒掗鍏堣鍋氬埌鍚堟硶绾崇銆傛湰鏂囧鍒堕犱笟浼佷笟绛硅祫宸綔涓殑閬跨闂鍙婃渚嬫彁鍑轰簡璐枒鍜屽垎鏋愶紝鐩殑鏄负浜嗘彁楂橀伩绋庢柟妗堢殑鍙鎬紝鍑忓皯宸綔涓殑澶辫銆?銆愬叧閿瘝銆?绾崇绛瑰垝锛?閬跨锛?璐姟鏉犳潌 鏈烘鍒堕犱紒涓氳绛归泦鍜屼娇鐢祫閲戯紝鏃犺闀挎湡璧勯噾杩樻槸鐭湡璧勯噾锛岄兘瀛樺湪涓瀹氱殑璧勯噾鎴愭湰锛屽洜姝紝鍦闆嗚祫閲戜腑闄嶄綆鎴愭湰鍑忚交绋庤礋渚挎垚涓轰汉浠拷姹傜殑鐩爣銆傜敱浜庝汉
2、浠绋庢硶鍜屼細璁笟鍔殑浜嗚涓嶇敋閫忓交锛屽線寰鍦伩绋庝腑鍑虹幇澶辫锛屼笅闈杩欎簺闂杩涜鍒嗘瀽銆? 涓銆佸埄鐢祫閲戠闆嗛斿緞閫夋嫨杩涜閬跨鐨勫垎鏋? 浼佷笟缁忚惀娲诲姩鎵闇瑕佺殑璧勯噾锛屽彲浠氳繃閾惰鍊熸銆佸彂琛屽哄埜銆佸彂琛岃偂绁佽瀺璧勭璧佺瓑閫斿緞鏉鍐筹紝浣嗘槸锛屼笉鍚岄斿緞鐨勮祫閲戝叾绋庤礋澶笉鐩稿悓銆備汉浠负浜嗗噺杞荤鍔垚鏈紝蹇呯劧閫夋嫨绾崇杈冨皯鐨勯斿緞绛归泦璧勯噾銆備妇渚嬪涓嬶細 锛讳緥1锛芥煇鏈哄櫒鍒堕犻泦鍥叕鍙告墍灞炵殑鐟為洩浼佷笟闇瑕佷竴鏉骇鍝佺敓浜嚎锛屼环鍊?00涓囧厓锛岀洰鍓嶄紒涓氬彧鏈夎捶娆惧拰绉熻祦涓閫夋嫨锛屽鏋滈夋嫨浜斿勾鏈熼暱鏈熻捶娆撅紝骞村埄鐜?1%锛岀璧勮垂鐢巼
3、0.5%锛涘鏋滈夋嫨绉熻祦锛屾濂芥湰闆嗗洟鍐呴儴鐨勪赴骞翠紒涓氭湁涓鏉鐢熶骇绾匡紝璇澶囨瘡骞村彲鍒涢犲勾鍒鼎24涓囧厓锛屾墍寰楃鐜?3%锛屽簲绾崇棰?.92涓囧厓锛屽鏋滅璧佺殑璇濓紝绉熼噾姣忓勾15涓囧厓銆傞偅涔堬紝浠庡噺灏戠撼绋庣殑瑙掑害鐪嬶紝璇泦鍥叕鍙稿浣曡繘琛屽喅绛栧憿锛熷垎鍒绠楀涓嬶細 锛堜竴锛?鍊熸璧勯噾鎴愭湰=鍊熸骞村埄鎭紙1-鎵寰楃鐜囷級/鍊熸鏈噾锛?-绛硅祫璐圭敤鐜囷級=22锛?-33%锛?200锛?-0.5%锛塢=7.41% 锛堜簩锛?鐢变簬鍊熸鍒伅鍜屽熸璐圭敤鍙互璁叆绋庡墠鎴愭湰璐圭敤鎵櫎鎴栨憡閿锛屼紒涓氫簲骞村彲浠皯缂存墍寰楃11133%=36.33涓囧厓銆?锛堜笁锛?涓
4、板勾浼佷笟鍘熸潵姣忓勾浜撼鎵寰楃2433%=7.92涓囧厓锛屼簲骞磋39.6涓囧厓銆?锛堝洓锛?鐟為洩浼佷笟绉熺敤鍚庯紝姣忓勾绉熼噾15涓囧厓锛屼赴骞翠紒涓氶渶瑕佷氦绾宠惀涓氱0.75涓囧厓锛?55%锛夛紱鐟為洩浼佷笟鐨勭閲戝彲浠湪绋庡墠鎵櫎锛屽垯鍒鼎涓?4-15=9涓囧厓锛岄傜敤绋庣巼27%锛屽簲绾虫墍寰楃2.43涓囧厓銆傚叡璁璐?.18涓囧厓锛?.75+2.43锛夈?鐢辨鎺锛岀憺闆紒涓氱鐢赴骞翠紒涓氱殑浜搧鐢熶骇绾匡紝绾崇棰濇渶浣庛傚洜姝紝璁稿涓撲笟涔睄涓婇兘浠嬬粛浜嗚繖涓渚嬪苟涓旈夋嫨浜嗗悗涓涓柟妗堛?鍙槸锛屽綋鎴戜滑浠旂粏鎺暡鐨勬椂鍊欙紝鍙戠幇浠笂鐨勯伩绋庢柟妗堟湁婕忔礊銆備赴骞翠紒涓
5、氭妸璁惧鍑虹缁欑憺闆紒涓氾紝婊冻浜嗙憺闆紒涓氱殑闇瑕侊紝鍙槸锛屼赴骞翠紒涓氱殑甯傚満闇姹傛庢牱婊冻锛熷嵆浣夸赴骞翠紒涓氬彲浠鍐冲競鍦洪棶棰橈紝闆嗗洟鍏徃鍐呴儴閫氳繃杩欑鍗曠函閬跨鐨勬柟娉曞幓缁忚惀锛屾湭蹇呰兘澶熻幏寰楁渶濂界殑缁忔祹鏁堢泭锛屾湭蹇呬笉琚鍔満鍏虫煡澶勩傛墍浠紝绗旇呰涓猴紝鍦夋嫨绛归泦璧勯噾鐨勯斿緞鏃讹紝搴旇鑰冭檻閬跨闂锛屼絾鏄紝涓嶈兘涓轰簡閬跨灏变笉鑰冭檻鐢熶骇缁忚惀鐨勯渶瑕佸拰寰佸緱绋庡姟鏈哄叧鐨勫悓鎰忋傚洜姝紝浼佷笟鍦祫閲戠闆嗚繃绋嬩腑棣栧厛瑕佽冭檻浼佷笟鐨勭敓浜粡钀渶瑕侊紝鍦弧瓒崇敓浜粡钀墍闇鐨勫墠鎻愭潯浠朵笅锛屽埄鐢浗瀹剁殑娉曞緥鏉杩涜閬跨锛屾墠鏄彲鍙栫殑銆? 浜屻佸埄鐢
6、皟鏁磋祫鏈粨鏋勮繘琛岄伩绋庣殑鍒嗘瀽 浼佷笟閫氳繃鍊哄姟绛归泦璧勯噾姣旈氳繃鍙戣鑲杩涜绛归泦璧勯噾绋庤礋瑕佷綆锛屽湪鍏朵粬鏉欢涓嶅彉鐨勬儏鍐典笅锛屽鏋滅闆嗗悓鏍烽搴殑璧勯噾锛岀敱浜庡哄姟鎬璧勫彲浠湪璁彁鎵寰楃浠墠鍒楁敮涓閮垎鍒伅锛屼粠鑰屼骇鐢熼伩绋庢晥鏋滐紝鍙粰璧勬湰鎵鏈夎呮彁渚涢伩绋庡埄鐩娿傝繖鏄储鍔潬鏉嗗彂鐢熺殑浣滅敤銆傝繖涓綔鐢娇寰楀埄鐢储鍔潬鏉嗙殑浼佷笟姣斿叾浠栨病鏈夊埄鐢储鍔潬鏉嗙殑浼佷笟鏇磋兘澶熷疄鐜版潈鐩婂鍊硷紝浠庤岀粰浼佷笟鐨勮偂涓滄潈鐩婁骇鐢熺鏋佺殑褰卞搷銆備妇渚嬪涓嬶細 锛讳緥2锛藉鎭掑叕鍙告槸涓瀹跺埗閫犱紒涓氥傝鍒掔闆嗚祫閲?00涓囧厓鐢簬涓椤规柊浜搧鐨勭敓浜紝鍒跺畾浜嗙
7、敳銆佷箼銆佷笝涓変釜鏂规锛屽叾鍊哄姟鍒巼涓?0%锛屼紒涓氭墍寰楃33%锛屽悇涓柟妗堢殑鏉冪泭鎶曡祫鍒鼎鐜囪琛?銆? 鐢辫1鍙锛岄殢鐫鍊哄姟璧勬湰姣旈噸鐨勫姞澶紝浼佷笟绾崇棰濆憟鐜伴掑噺鐨勮秼鍔匡紝浠?.9涓囧厓涓鐩村噺鍒?.9涓囧厓銆傚悓鏃讹紝褰撴姇璧勫埄娑巼澶簬璐熷哄埄鐜囩殑鏃跺欙紝鍊哄姟璧勬湰鍦姇璧勪腑鎵鍗犳瘮渚嬭秺楂橈紝瀵逛紒涓氭潈鐩婅祫鏈秺鏈夊埄銆備簬鏄紝鍦叾浠栨潯浠堕兘涓嶅彉鐨勬儏鍐典笅锛屼笝鏂规鏄渶浼樻柟妗堬紝搴旇閫夋嫨涓欐柟妗堛?銆銆鍙傝冩枃鐚?銆銆1鏉庡媷锛屽緪闇?闈掑勾鎶紝2009锛岀19鏈燂紝125-108銆銆2寰愰潤.涓栫晫鎶?绗?1鍗凤紝2013锛岀10鏈燂紝105-1
8、08銆銆3璁哥埍寮猴紝鍙茶搐淇婏紝鏇蹭笢鎵嶏紝2013鍏浗瀛湳璁烘枃闆嗭紝鍖椾含锛?07-309銆銆4Jingxiu Li, Baisheng Chen, Making electronic circuit simulation experiment based on the GUI of MATLAB, Journal of Electrical and Electronic Education, 2004, 26(4):99-101 銆銆474V. Vapnik, The Nature of Statistical Learning Theory. NY:Springer V
9、erlag,1995.銆銆6Jun Yao, Guihua Zeng, Key agreement and identity authentication protocols for ad hoc networks, Internal Conference on Information Technology:Coding and computing,2004锛?vol.2, pp1025-1028.銆銆7Bohn, O. & J. Flege. 1992. The production of new and similar vowes by adult German learners of English. Studies in Second Language Acquisition 14: 131-158.銆銆8Starr, Paul. 鈥淭he Electronic Reader.鈥?In Reading in the 1980s. Ed. Stephen Braubard. New York: Bowker, 2452.
