| 浅谈企业“全面纳税筹划” |
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| 引用本文： | 赵永年,刘爱华. 浅谈企业“全面纳税筹划”[J]. 天津市财贸管理干部学院学报, 2004, 6(2): 30-31 |
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| 作者姓名： | 赵永年 刘爱华 |
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| 作者单位： | 天津正泰有限责任会计师事务所,天津,300010 |
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| 摘 要： | 当前对“纳税筹划”的研究局限于“节税”,正处于指导实践,实际上“纳税筹划”应比“节税”宽得多。在纳税方面还有认识误区和行为误区,须全面加强“纳税筹划”。
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| 关 键 词： | 节税 纳税筹划 |
| 文章编号： | 1008-9055(2004)02-0030-02 |
| 修稿时间： | 2003-11-16 |
Discuss on Enterprise''''s All-round Tax Planning |
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| ZHAO Yong-nian,LIU Ai-hua. Discuss on Enterprise''''s All-round Tax Planning[J]. Journal of Tianjin Institute of Financial and Commercial Management, 2004, 6(2): 30-31 |
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| Authors: | ZHAO Yong-nian LIU Ai-hua |
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| Abstract: | Currently, tax planning is confined to duty saving, which is not good in guidingthe practice. Actually, the content of tax planning is much wider than duty saving.Misunderstanding and wrongdoing still exist concerning rate paying. So tax planning should befully strengthened. |
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| Keywords: | duty saving tax planning |
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