首页|基于"税收链"视角的专精特新企业税务筹划研究——以S股份有限公司为例

基于"税收链"视角的专精特新企业税务筹划研究——以S股份有限公司为例

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文章基于"税收链"的视角,将专精特新企业的资金决策、物资采购、产品研发、生产制造、市场营销五个环节与"税收链"的价值流转节点有机结合起来进行量化分析,并权衡各方利益相关者的价值诉求做出最优方案组合选择,在此基础上为实现税收流程精细化管理提出保障措施与综合性建议.
Research on Tax Planning of"Specialized,Refined,Unique and Innovative Enterprises"Based on Perspective of"Tax Chain"——Taking the Example of S Co.,Ltd.
Based on the perspective of"tax chain",the paper organically combines the five links of capital decision,supplies purchase,product research and development,manufacturing and marketing of"Specialized,Refined,Unique and Innovative Enterprises"with the value circulation node of the"tax chain"for quantitative analysis,and weighs the value demands of all stakeholders to make the optimal solution combination choice.On this basis,safeguard measures and comprehensive suggestions are put forward to realize the fine management of tax process.

tax chain"Specialized,Refined,Unique and Innovative Enterprises"tax planningstakeholders

吴治平、裴潇

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长江大学经济与管理学院,湖北荆州 434023

税收链 专精特新企业 税务筹划 利益相关者

2024

山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
年,卷(期):2024.41(2)
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