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dc.contributor.author姚鹿鸣zh_CN
dc.date.accessioned2013-05-06T00:51:36Z
dc.date.available2013-05-06T00:51:36Z
dc.date.issued2011-02-05zh_CN
dc.identifier.citation财会月刊, 2011, (04): 52-53zh_CN
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/17240
dc.description.abstract本文通过对2010年注册会计师《税法》考试一道综合题的分析和解答,结合对相关政策的介绍,解释了题中涉及的某些特殊企业放弃增值税免税权的税务筹划问题。此外,本文还阐述了笔者从这道综合题中体会到的注会考试变化趋势的一些信号。zh_CN
dc.language.isozhzh_CN
dc.source.urihttp://epub.cnki.net/grid2008/brief/detailj.aspx?filename=CKYK201104029&dbname=CJFQ2011zh_CN
dc.subject增值税zh_CN
dc.subject免税权zh_CN
dc.subject税法zh_CN
dc.subject税务筹划zh_CN
dc.title增值税免税权放弃与否的筹划思考zh_CN
dc.typeArticlezh_CN


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