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刍议税收筹划
引用本文:马卫寰. 刍议税收筹划[J]. 华北水利水电学院学报(社会科学版), 2002, 18(3): 85-87
作者姓名:马卫寰
作者单位:河南财税专科学校,河南,郑州,450002
摘    要:税收筹划目前存在着诸如概念界定不明确、宣传力度不够、从业人员素质低等问题 ,有关部门应尽快明确税收筹划的概念 ,加大税收筹划的宣传力度 ,提高从业人员的素质 ,促进税收筹划快速健康发展

关 键 词:税收筹划  合法  资本价值  预先  发展
文章编号:1008-4444(2002)03-0085-03
修稿时间:2002-05-20

A Modest Proposal for the Tax Planning
MA Wei huan. A Modest Proposal for the Tax Planning[J]. Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition), 2002, 18(3): 85-87
Authors:MA Wei huan
Abstract:There are some problems in tax planning such as obscure definition, insufficient propaganda and low qualification of the employees, etc. The departments concerned should make clear the definition of the tax planning, strengthen the propaganda and improve the qualification of the employees and promote the fast and proper development of tax planning.
Keywords:tax planning  legal  capital value  beforehand  development
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