| 企业税务筹划的理论假设、理性选择和实务解析 |
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| 引用本文： | 李广舜,伍文中.企业税务筹划的理论假设、理性选择和实务解析[J].辽东学院学报(社会科学版),2002,4(6):7-10. |
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| 作者姓名： | 李广舜 伍文中 |
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| 作者单位： | 新疆财经学院,新疆,乌鲁木齐,830012 |
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| 摘 要： | 企业税务筹划的理论假设是在总结业务实践经验的基础上 ,通过逻辑推理得出的判断 ;通过对纳税人行为的成本——收益分析 ,得出税务筹划是企业理性选择的结论。而要进行税务筹划 ,仅有良好的愿望还是不够的 ,它还需要借助一定的条件 ,运用相应的方法才能得以实现。
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| 关 键 词： | 理论假设 理性选择 实务解析 |
| 文章编号： | 1008-2751(2002)06-0007-04 |
| 修稿时间： | 2002年9月1日 |
Theovedical Hypothesis、Rational Choice and Practical Analysis of Enterprise Taxation Planning |
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| LI Guang-shun,WU Wen-zhong.Theovedical Hypothesis、Rational Choice and Practical Analysis of Enterprise Taxation Planning[J].Journal of Liaodong University :Social Sciences,2002,4(6):7-10. |
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| Authors: | LI Guang-shun WU Wen-zhong |
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| Abstract: | The theoredical hypothesis of Eneerprise eax planning was drawn from logical reasoning which depends on the concluding practical exprences;By analyzing the action cost profit analysis we draw the conchsion that tax planning is the rational choice.And it isn't enough only to have good wishes when carrying out tax planning.it still needs to have the aid of certain conditions and to apply the related methods. |
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| Keywords: | theoredical hypothesis theoredical choice alalysic in kind |
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