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tan jiu na shui chou hua zhong shui ji di yan shi xian yuan li shi xiao
Author(s): 
Pages: 57
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  递延收入纳税筹划延期纳税时间价值筹资成本应纳税所得额税后利润相对收益筹划方案现值;
Abstract: <正>一、延期纳税理论引出税基递延实现原理企业总是期望支付的税款尽量少,或者在税款不能够尽量少时期望税款支付的时间能够尽量延迟,因为货币自身是有时间价值的,而且这些被延迟支付的税款在被延迟期间可以用于再投资获取投资收益也可以用于减少企业的筹资降低筹资成本,取得相对收益,所以一般来讲,延期纳税可以节减
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