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企业经营管理中的税收筹划
引用本文:范宝学.企业经营管理中的税收筹划[J].辽宁工程技术大学学报(社会科学版),2003,5(6):45-47.
作者姓名:范宝学
作者单位:辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000
摘    要:税收筹划的存在具有客观必然性,它是市场经济的必然产物,是纳税人应有的权利,是企业理财的有效途径。企业的筹资、投资和经营等诸多环节与活动都与纳税有关,因此税收筹划在企业经营管理中的运用是全方位的,它贯穿于企业整个经营管理活动的始终。企业要进行税收筹划必须要全面掌握税法,正确认识税收筹划与避税的区别,避免纸上谈兵。

关 键 词:税收筹划  市场经济  税收负担  企业理财
文章编号:1008-391X(2003)06-0045-03
修稿时间:2003年4月1日

Tax planning in the management of enterprises
FAN Bao-xue.Tax planning in the management of enterprises[J].Journal of Liaoning Technical University(Social Science Edition),2003,5(6):45-47.
Authors:FAN Bao-xue
Abstract:The existence of tax planning has its objective necessity,it is the inevitable result of the market economy,it is taxpayers'due rights,it is also the effective way of the enterprise management of financial matters.Fund-raising,investments and management of the enterprise are all related to tax-paying.Therefore,the application of tax planning during the management and administration of the enterprise is omnidirectional and should be carried out from the beginning to the end.If people want to carry on tax revenue planning in the enterprise,they must grasp tax law thoroughly,know the difference between tax planning and tax-avoiding and should put them into practice.
Keywords:tax planning  market economy  tax burden  enterprise management of money matters  
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