| 税务筹划具体目标的再认识 |
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| 引用本文： | 唐玉兰.税务筹划具体目标的再认识[J].湖南工业大学学报（社会科学版）,2009,14(4):46-48. |
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| 作者姓名： | 唐玉兰 |
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| 作者单位： | 湖南工业大学,湖南,株洲,412008 |
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| 基金项目： | 湖南省社科联项目"创新型人力资本价值计量研究" |
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| 摘 要： | 税务筹划是一种理财行为，要服从于财务管理的目标，在此前提下，税务筹划要做到涉税零风险，规避纳税义务之外的纳税成本，要有利于增加赢利机会，直接减轻税收负担。
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| 关 键 词： | 税务筹划 避税筹划 涉税零成本 |
| 收稿时间： | 5/8/2009 12:00:00 AM |
Re-recognition of Specific Tax Planning Targets |
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| TANG Yu-lan.Re-recognition of Specific Tax Planning Targets[J].Journal of Hunan University of Technology(Social Science Edition),2009,14(4):46-48. |
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| Authors: | TANG Yu-lan |
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| Institution: | TANG Yu-lan ( Hunan University of Technology, Zhuzhou Hunan 412008, China) |
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| Abstract: | Tax planning is a financial management act and should be subordinated to the goal of financial management. On this premise, tax planning should achieve zero risk, avoid tax cost outside tax duty, and must also help increase profit opportunities and reduce tax burden directly. |
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| Keywords: | tax planning plan to avoid tax zero tax-related cost |
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