| 现代企业纳税筹划策略研究 |
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| 引用本文： | 常树春. 现代企业纳税筹划策略研究[J]. 学习与探索, 2005, 0(6): 210-212 |
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| 作者姓名： | 常树春 |
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| 作者单位： | 黑龙江大学,经济工商管理学院,黑龙江,哈尔滨,150080 |
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| 摘 要： | 企业面对着日益激烈的市场竞争,内部费用成本的压缩空间越来越小,而作为企业外部成本的税收,其数额的多少严重地影响着企业的实际经济效益。因此,如何科学地进行纳税筹划,实现税额的最小化,已越来越为企业所重视。
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| 关 键 词： | 纳税筹划 避税 偷税 财务管理 经济效益 |
| 文章编号： | 1002-462X(2005)06-0210-03 |
| 修稿时间： | 2005-06-10 |
A study on planning tactics of modern enterprises pay-taxes |
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| CHANG Shu-chun. A study on planning tactics of modern enterprises pay-taxes[J]. Study & Exploration, 2005, 0(6): 210-212 |
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| Authors: | CHANG Shu-chun |
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| Abstract: | Modern enterprises are facing keen market competition increasingly. And the compression space of the inside expenses cost are becoming smaller and smaller already. As the tax revenue of outside cost of enterprises, the amount of its number will influencing the actual economic benefits of enterprises seriously. Therefore, it has already been paid attention to more and more by modern enterprise how planning rationally pay taxes to realize the minimization of the amount of tax. |
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| Keywords: | planning of pay-taxes tax evasion tax dodging financial administration economic benefit |
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