Research on Taz Planning Model of Loss Carry Forward in Modern Enterprises

摘要：

To modern enterprises, tax planning of loss carry forward is of great importance. This paper applies mathemat ical programming method of operational research to corporate tax planning of loss carry forward, and sets up two nonlinear programming models for tax planning of loss carry forward in the case of continuous loss and discontinuous loss . The two mathemat ical models have general applicability for tax planning practice in modern enterprises, and the application of the two models can minimize the blindness in the process of tax planning and improve greatly the accuracy of tax planning decisions.

关键词： taz planning loss carry forward nonlinear programming

作者: Yang Qi

作者单位: Accounting Department, Xiamen University, Xiamen, P.R.China, 361005

会议类型: 国际会议

会议名称: 4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)

会议地点: 武汉

会议语种:英文

页码: 964-970

在线出版日期: 2009-08-22（万方平台首次上网日期，不代表论文的发表时间）