本文選題：合同型聯(lián)營(yíng)　切入點(diǎn)：營(yíng)業(yè)稅　出處：《財(cái)務(wù)與會(huì)計(jì)》2015年24期

【摘要】：公司聯(lián)營(yíng)形式不同,承擔(dān)法律責(zé)任的形式就不同,適應(yīng)的稅收政策也不同。法人型聯(lián)營(yíng)、合伙型聯(lián)營(yíng)的稅收政策適用已經(jīng)基本形成共識(shí),本文對(duì)實(shí)務(wù)中存在問(wèn)題較多的合同型聯(lián)營(yíng)稅收政策的適用提出了自己的看法。
[Abstract]:With different forms of corporate consortia, the forms of legal liability are different, and the appropriate tax policies are also different. There is a consensus on the application of the tax policy of the legal person type joint venture and the partnership type joint venture. This paper puts forward some views on the application of contractual joint venture tax policy, which has many problems in practice.
【作者單位】： 山東省淄博市國(guó)家稅務(wù)局;
【分類(lèi)號(hào)】：F812.42;D922.22
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本文編號(hào)：1680978