| 浅谈税收筹划的基本思路和方法 |
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| 引用本文： | 刘秋玲. 浅谈税收筹划的基本思路和方法[J]. 河北工程大学学报(社会科学版), 2003, 20(1): 78-79 |
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| 作者姓名： | 刘秋玲 |
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| 作者单位： | 邯郸矿务局供应处,河北,邯郸,056002 |
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| 摘 要： | 税收筹划是一门综合性学科 ,是为企业减少税负的一种财务管理活动 ,本文就企业组建方式、企业注册地点、企业筹资过程、企业成本费用及收入等几个方面的税收筹划进行了论述。
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| 关 键 词： | 税收筹划 投资决策 成本费用 收入 |
| 文章编号： | 1008-9896(2003)01-0078-02 |
| 修稿时间： | 2002-11-27 |
Primary thoughts and methods of the tax design |
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| LIU Qiu ling. Primary thoughts and methods of the tax design[J]. , 2003, 20(1): 78-79 |
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| Authors: | LIU Qiu ling |
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| Abstract: | Tax design is a synthetical subject. It is a financial management to reduce tax liabilities of the industry. This paper states the tax design from the following aspects: the organizing mode of industry, the location of registration, the process of raising funds, the cost and revenues of the industry, etc. |
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| Keywords: | tax design investment decision cost and fee revenues |
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