【正文】 業(yè)所得稅在現(xiàn)代公司稅制中重要地位及其相關(guān)會(huì)計(jì)問(wèn)題出發(fā)，論述了企業(yè)所得稅稅收籌劃的方式方法和操作技能，通過(guò)分析幾個(gè)典型的案例從實(shí)戰(zhàn)的角度對(duì)企業(yè)所得稅稅收籌劃加以分析、總結(jié)。 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 ２１ 頁(yè) 參考文獻(xiàn)： [1]張美中 .企業(yè)納稅籌劃的意義 [J].中國(guó)紡織經(jīng)濟(jì) ,2022,6： 21~24 [2]王國(guó)華 ,張美中 .納稅籌劃理論與實(shí)務(wù) [J].中國(guó)稅務(wù)出版 社 ,2022， 5： 11~14 [3]董再平 .對(duì)稅收籌劃的幾點(diǎn)看法 [J].稅務(wù)研究 ,2022,7:77~78 [4]黃衍電 .稅收政策與籌劃 [M].經(jīng)濟(jì)科學(xué)出版社 ,2022,24~27 [5]唐騰翔 .稅收籌劃 [M].中國(guó)財(cái)政經(jīng)濟(jì)出版社 ,1994,107~115 [6]龐業(yè)文 .納稅籌劃原則與誤區(qū) [J].合作經(jīng)濟(jì)與科技 ,2022,7:135~148 [7]詹奎芳 .納稅籌劃的目的及途徑 [J].中國(guó)鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì) ,2022,12:71~72 [8]毛夏鸞 .企業(yè)納稅籌劃操作實(shí)務(wù) [M].首都經(jīng)濟(jì)貿(mào)易大學(xué)出版社 ,2022,39~51 [9]劉植才 .稅務(wù)籌劃若干誤區(qū)辨析 [J].稅務(wù)研究 ,2022,7:42~43 [10]企業(yè)會(huì)計(jì)準(zhǔn)則 [J].經(jīng)濟(jì)科學(xué)出版社 ,2022,3:81~83 [11]楊學(xué)富 .論會(huì)計(jì)政策的選擇在企業(yè)所得稅籌劃中的運(yùn)用 [J].企業(yè)經(jīng)濟(jì) ,2022,7:24~27 [12]蘇春林 .納稅籌劃 [M].北京大學(xué)出版社 ,2022,58~61 [13]段礦生 .納稅籌劃的條件與主要方法 [J].經(jīng)濟(jì)師 ,2022,12:28~29 [14]賀志東 .稅務(wù)稽查管理 [M].西南財(cái)經(jīng)大學(xué)出版社， 2022,45～ 51 [15]孫桂云，孫桂芳 .會(huì)計(jì)核算方法的選擇與稅收籌劃的實(shí)現(xiàn) [J].統(tǒng)計(jì)與咨詢(xún) ,2022,4:35～47 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 ２２ 頁(yè) 致謝 緊張而又充實(shí)的大學(xué)生活即將結(jié)束了，回顧近四年來(lái)的學(xué)習(xí)生活，感觸頗深，感激之情尤難抑制。 本文是在導(dǎo)師 ?老師 的悉心指導(dǎo)下完成的， 在大學(xué)學(xué)習(xí)四年里 ， 陳若老師 嚴(yán)謹(jǐn)?shù)闹螌W(xué)態(tài)度、 獨(dú)特的教學(xué)方式、 淵博的知識(shí)、活躍的學(xué)術(shù)思想、執(zhí)著的科研精神及高尚的做人原則，都給我留下了終生難忘的印象。所有這一切都將成為我受益終生的寶貴財(cái)富 ! 并且我的論文從選題、收集資料、整理思路、成文到最后定稿，都離不開(kāi)老師無(wú)私的幫 助和精心的指導(dǎo)。 在此，學(xué)生謹(jǐn)向?qū)煴硎局孕牡母兄x ！ 在這里，我還要真心感謝會(huì)計(jì)系曾經(jīng)在大學(xué)里教授我知識(shí)的老師，正是在他們的嚴(yán)格要求和大力幫助下，使我順利地完成了本階段的學(xué)習(xí)。另外我還要感謝親愛(ài)的室友，是他們陪我度過(guò)了大學(xué)快樂(lè)的時(shí)光，也正是他們不斷的鼓勵(lì)我，使我順利的完成了論文。同時(shí)，我也要誠(chéng)心感謝審閱和參加我論文答辯的各位老師，感謝他們?cè)诎倜χ袔椭彝瓿烧撐牡淖詈笠粋€(gè)環(huán)節(jié)，這是我莫大的榮幸。論文不當(dāng)之處還敬請(qǐng)各位專(zhuān)家批評(píng)指正 ! 最后，我要特別感謝我的父母，是他們一直以來(lái)給予我關(guān)心和支持，才使我能順 利完成學(xué)業(yè)以及走好踏入社會(huì)的每一步。 ag an employment tribunal clai Emloyment tribunals sort out disagreements between employers and employees. You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly. For more informu, take advice from one of the anisations listed under Further help. Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation. Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the anisations listed under Further help. ation about dismissal and unfair dismissal, see Dismissal. You can make a claim to an employment tribunal, even if you haven39。t appealed against the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as a damagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case. you39。re clear about the terms of the agreement. It might be best to get advice from an experienced adviser, for example, at a Citizens Advice Bureau. To find your nearest CAB, including those that give advice by , click on nearest CAB. For more information about making a claim to an employment tribunal, see Employment tribunals. The (lack of) air up there Watch m Cay man Islandsbased Webb, the head of Fifa39。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport. 貴州大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 第 ２３ 頁(yè) For me it39。s about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Age has reached the end of the beginning of a word. May be guilty in his seems to passing a lot of different life became the appearance of the same day。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do it. 一字開(kāi)頭的 年齡已經(jīng)到了尾聲?；蛟S是愧疚于自己似乎把轉(zhuǎn)瞬即逝的很多個(gè)不同的日子過(guò)成了同一天的樣子；或許是追溯過(guò)去，對(duì)自己那些近乎偏執(zhí)的怪異信念的醒悟，這些天以來(lái)，思緒一直很凌亂，在腦海中不斷糾纏?？傆X(jué)得自己似乎應(yīng)該去做點(diǎn)什么，或者寫(xiě)點(diǎn)什么。二十年的人生軌跡深深淺淺，突然就感覺(jué)到有些事情，非做不可了。 The end of our life, and can meet many things really do? 而窮盡我們的一生，又能遇到多少事情是真正地非做不可？ During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional。 Junior high school, thought to have a crush on just means that the real growth, but over the past three years later, his writing of alumni in peace, suddenly found that isn39。t really grow up, it seems is not so important。 Then in high school, think don39。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood