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di yan na shui que ren yuan ze ji qi shui shou xiao ying fen xi
Author(s): 
Pages: 87-90
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  递延纳税定期不定期税收优惠;
Abstract: 递延纳税的主要功能是纳税人在经济活动发生当期,不确认或延期确认纳税义务的发生,使其由于减少支付当期税款而获得税款的时间价值,同时还"涵养"了税源。这种具有"隐藏性"税式支出功能的税收优惠方式,在越来越受纳税人青睐的同时也越来越被税务机关采纳。而递延纳税两种模式对税收待遇的改变,也成为税务机关对其的管理重点与难点。为此,本文以递延纳税两种模式为分析视角,就递延纳税的确认原则及其对税收政策的"扭曲"及税收待遇的"改变"展开论述。
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