Exploring the method of calculating the amount of overlapping enjoyment of enterprise income tax benefits
The adjustment of enterprises’ stacked enjoyment of preferences in the revision of the 2021 corporate income tax return is a highlight. This paper takes the cost of capital use model as the basis to study the maximization of the net value of capital obtained by adopting the same optimal capital accu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-01-01
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| Series: | Applied Mathematics and Nonlinear Sciences |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/amns.2023.2.01326 |