【摘要】 在现行税制下,内资企业由于组织形式的不同,会适用不同的所得税,即个人所得税或企业所得税。由于这两种所得在税率上和费用扣除方面存在差异,纳税人可以利用这些差异进行纳税筹划。更多还原

【Abstract】 In the Chinese existing tax system, enterprise income tax or individual income tax would be levied on the domestic capital enterprises according to their different forms. Since there exist many differences between these two taxes, tax-payers can have their own tax planning by the distinctions.更多还原