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新冠病毒(2019-nCoV)疫情影响下企业税收筹划策略 被引量:2

Corporate Tax Planning Strategies under the Influence of the 2019-nCoV
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摘要 唐·孔颖达《尚书序》曰:"于是遂研精覃思,博考经籍"。指遇事须精心研究,深入思考。2020年春节前后一场突如其来的新冠病毒(2019-nCoV)疫情导致企业停工、学校放假,实体经济受挫严重,很多企业举步维艰,经营现金流面临重大考验。针对疫情政府紧急出台多项财税政策。本文结合当前企业面临严峻疫情和自身生产经营实际情况,对诸多新出台财税专项新政进行规范梳理,对企业突破重围、寻求生机的政策空间进行研究探索。 In the"Shangshu Preface"by Kong Yingda of Tang Dynasty,it refers to careful study and in-depth thinking.A sudden outbreak of the 2019-nCoV around the Spring Festival in 2020 led to the shutdown of enterprises,school holidays,serious setbacks in the real economy,many enterprises are struggling,and operating cash flow is facing a major test.In response to the epidemic,the government urgently issued a number of fiscal and tax policies.Based on the current severe epidemic situation and the actual situation of their own production and operation,this paper analyzes many new financial and tax policies,and explores the policy space for enterprises to break through the encirclement and seek vitality.
作者 郭景召 刘征霞 GUO Jing-zhao;LIU Zheng-xia(HBIS Group Co.,Ltd.,Shijiazhuang 050023,China;Nanbu Township Government,Handan District,Handan City,Handan 056006,China)
出处 《价值工程》 2020年第18期6-8,共3页 Value Engineering
关键词 2019-nCoV新冠病毒 税收筹划 应急预案 财税管理 2019-nCoV tax planning contingency plan fiscal and tax management
作者简介 郭景召(1981-),男,河北河间人,管理学学士;刘征霞(1983-),女,河北邯郸人,文学学士,研究生。
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