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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。本刊曾在今年的第三期上发表本文作者徐茂中教授的文章——《反思福利企业税收优惠政策》,受到读者的广泛好评。现在本刊应广大读者的要求,继续发表《福利企业所得税的税收筹划》。今后本刊还将邀请徐茂中教授就福利企业增值税的税收筹划以及福利企业个人所得税的税收筹划进行探讨。
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. This issue has been published in the third issue of this year, the author of this paper, Professor Xu Maozhong article - “Reflections on welfare preferential tax policies,” by the reader’s wide acclaim. At present, we should continue to publish the “Tax Planning for Welfare Enterprise Income Taxes” at the request of readers. In the future, this journal will also invite Professor Xu Maoshong to discuss the tax planning of welfare enterprises ’VAT and the tax planning of welfare enterprises’ personal income tax.