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税务筹划的切入点有( )。

多选题
2022-11-22 08:46
A、选择税负弹性大的税种为切入点
B、以税收优惠政策为切入点
C、以不同的财务管理环节和阶段为切入点
D、以影响应纳税额的几个基本因素为切入点
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正确答案
A B C D

试题解析
税务筹划的切入点主要有:选择税务筹划空间大的税种为切入点、以税收优惠政策为切入点、以纳税人构成为切入点、以影响应纳税额的几个基本要素为切入点、以不同的财务管理和收益分配为切入点。

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