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在日常经济业务中,只缴纳基本税种的税务事项所缴纳的税种,叫做单一税;我们把日常经济业务中,除了缴纳基本税种,还要缴纳其他特定税种的纳税事项所涉及的税种叫复合税。文章介绍了单一税和复合税的税收筹划。
In the daily business of the economy, the taxes paid for the tax items that pay only the basic taxes are called single taxes. The taxes that we pay in the daily business in addition to the basic taxes and other special taxes are called the compound tax . The article introduces the tax planning of single tax and compound tax.