| 企业经营活动中的税收筹划问题 |
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| 引用本文： | 罗玲凤.企业经营活动中的税收筹划问题[J].福建农林大学学报(哲学社会科学版),2004,7(1):58-60. |
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| 作者姓名： | 罗玲凤 |
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| 作者单位： | 福建农林大学经济与管理学院,福建,福州,350002 |
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| 摘 要： | 在企业经营活动中,对企业采购、销售、成本费用的核算、财务成果与分配等各个环节进行税收筹划,有助于企业减轻税负获得更多的税收利益。
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| 关 键 词： | 税收筹划 经营活动 延期纳税 |
| 文章编号： | 1671-6922(2004)01-0058-03 |
| 修稿时间： | 2003年9月8日 |
Tax planning of enterprise operation activities |
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| LUO Ling-feng.Tax planning of enterprise operation activities[J].Journal of Fujian Agriculture and Forestry University,2004,7(1):58-60. |
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| Authors: | LUO Ling-feng |
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| Abstract: | In enterprise management, tax planning of the links such as caculation of the expenses of procurement, sale and cost, and financial achievements and distribution can help the enterprise to reduce tax burden and obtain more interests from the tax system. |
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| Keywords: | tax planning management activity delayed payment of tax |
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