| 论税收筹划的形成机制与实现手段 |
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| 引用本文： | 周夏飞. 论税收筹划的形成机制与实现手段[J]. 浙江大学学报(人文社会科学版), 2001, 31(5): 140-144 |
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| 作者姓名： | 周夏飞 |
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| 作者单位： | 浙江大学财政系浙江杭州 310028 |
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| 摘 要： | 契约理论及税费的差异性决定了企业具有强烈的减税动机.而减税动机是否能最终体现为企业的税收筹划行为,则主要取决于企业所处的外部环境.企业可通过筹资、投资及经营等方面的财务决策实现税收筹划.引导企业开展税收筹划,有助于更充分地发挥税收的杠杆作用.
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| 关 键 词： | 减税 税收筹划 制度环境 财务决策, |
| 文章编号： | 1008-942(2001)05-0140-05 |
| 修稿时间： | 2001-01-05 |
Formation and Implementation of Tax Planning |
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| ZHOU Xia-fei. Formation and Implementation of Tax Planning[J]. Journal of Zhejiang University(Humanities and Social Sciences), 2001, 31(5): 140-144 |
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| Authors: | ZHOU Xia-fei |
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| Abstract: | Contract theory and taxation differences may explain the motivation of businesses for tax reduction. Whether or not this motivation finally functions in the business' tax planning is determined to a large extent by the business' external environment. A business can implement its tax planning through financing, investment, management and other finance decisions. Government help in the tax planning of individual businesses is conducive to the implementation of tax policies. |
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| Keywords: | tax reduction tax planning environment financial decisions |
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