| 浅议财务管理过程中的税收筹划策略 |
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| 引用本文： | 吕松强. 浅议财务管理过程中的税收筹划策略[J]. 西安石油大学学报(社会科学版), 2003, 12(3): 39-41 |
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| 作者姓名： | 吕松强 |
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| 作者单位： | 胜利油田,烟台疗养院,山东,烟台,264003 |
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| 摘 要： | 论述了税收筹划应遵循的基本原则；提出了税收筹划在企业的筹资决策、投资决策、经营决策等财务决策中的具体应用设想；强调了税收筹划与偷逃税的原则性区别。
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| 关 键 词： | 税收筹划 财务决策 合理税负 |
| 文章编号： | 1008-5645(2003)03-0039-03 |
| 修稿时间： | 2003-05-19 |
On Tax Planning Strategy in Financial Management |
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| Lü Songqiang. On Tax Planning Strategy in Financial Management[J]. Journal of Xi‘an Shiyou University:Social Science Edition, 2003, 12(3): 39-41 |
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| Authors: | Lü Songqiang |
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| Abstract: | A discussion is made of the basic concept and principles of tax planning.Some tentative ideas are put forward on the specific application of tax planning to financial decision-making in financing,investment,and operation.Stress is put on the differences in principle between tax planning and tax evasion. |
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| Keywords: | tax planning financial decision-making rational burden of taxation |
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