摘要
在现代市场经济条件下,税收筹划已经成为企业战略筹划的一个重要的组成部分,体育赛事经纪类企业理应在税收筹划方面有所考虑。借鉴现代企业税收筹划的理念和方法,通过对体育赛事经纪类企业进行所得税税收筹划最终将能够给企业带来一定的经济效益。从所得税征收原理出发,主要针对体育赛事中涉及的经济业务进行分析和研究,建议体育赛事经纪类企业的所得税税收筹划主要从经济业务的费用支出方面进行考虑。
Under modern market economy condition, the tax planning has become an important ingredient in enterprise strategy planning, thus sports match brokerage finns should think about the tax planning to some extent. With the principle and methods of the modern tax planning, sports match brokerage finns will benefit from doing tax planning. This thesis mainly studied and analyzed the economy businesses relating to sport match with the principle of business income tax, suggested to take measures from expenses when doing tax planning in sport match brokerage enterprises.
出处
《天津体育学院学报》
CAS
CSSCI
北大核心
2007年第2期149-151,共3页
Journal of Tianjin University of Sport
关键词
体育赛事经纪类企业
企业所得税
税收筹划
经济效益
the enterprise in sports match brokerage
business income tax
tax planning
economic profits
