管理系会计论文-论公司税务筹划的重要性

1、A .1 .22.A 32.1 .32.2 .32.3 .32.4 .3 .43.1 .43.2 .43.2.1.43.2.2.43.2.3.43.3.4.44. .5.6.7.82.1 19782003 45 1100 230 4.8 25 “ 10 25 7000 2.2 “2.3 A A A A A A A A 2.41994 3.1 A 3.23.2.1 1000 100 998 1010 1030 998 998 1010 1010-1000÷1000×100%=1%=1010-1010÷1+4%×50%=990.58 =998-990.58=

2、7.42 1%1.92% 7.42 1030 91030-1000×100%=3%=1030-1030÷1+4%×4%×50%=1010.19 =1010.19-998=12.19( 3%1.92% 12.19 17% 13% 3% 200 40 R=40÷200=20%=40×17%=6.8()=200×7%=14(=200×7%-3%=83.2.2 150000 2.2 9% 120000 500 150000×500× 9%=6750000120000×500×9%=5

3、4000006750000-5400000=1350000 200 150 200 1500 30% 50%200+1501-3%=500=500×30%=150 25%1500-200-150-200-150-6001-25%=150 350 1500 200+3501-50%×50%=550 1500-200-350-5501-25%=350 150 350 150+200200 450 1500 =1500×50%=7501500-200-450-7501-25%=753.2.3 ” B 1000 170 10 5% 7% 3% 10 2000 200 16

4、00 200 400 =2000÷1+17%×17%-170=120.60=120.60×7%+3%=12.06 0.3=2000×0.3=0.6=2000÷1+17%-1000-12.06-0.6=696.74=1170÷10×2=234(1600+234-1170×5%=33.2=33.2×7%+3%=3.32( 1600+400-1170-33.2-3.32=793.48 12 1000 B 8000 1600 0.40 1.25 150 150×1000×5%=7500 8000×0.40×17%+1600×1.25×13%=8047500+804=8304 0.60 1.75 1424 142400 4800 2800 142400×5%=71204800×17%+2800×13%-804=3767120+376=74968304-7496=808 3.2.4 50% 150% 15%4. A A 1 20085 2 200915 3 200926 4.M.2006.2008875 M,2008.1,55-78 M. ,2006.