| 企业税收筹划策略 |
| |
| 引用本文： | 施金龙,王育霞. 企业税收筹划策略[J]. 江苏科技大学学报(自然科学版), 2005, 5(4): 32-35 |
| |
| 作者姓名： | 施金龙 王育霞 |
| |
| 作者单位： | 江苏科技大学经济管理学院，江苏科技大学经济管理学院 江苏 镇江 212003，江苏 镇江 212003 |
| |
| 摘 要： | 企业生产经营的最终目标是实现企业价值的最大化。税收作为企业的一项支出,将减少企业的 经济利益,企业如何才能在不违法的前提下少缴税显得尤为重要。企业的组建、经营、投资、筹资等各个环 节都影响到企业的税额高低,利用国家的一些税收优惠政策合理选择企业的组织形式、供货单位、销售方 式以及企业的投资和筹资方式等都将减轻企业的税收负担,扩大企业的利润空间。
|
| 关 键 词： | 税收筹划 纳税主体 税收收益 |
| 文章编号： | 1673-0453(2005)04-0032-04 |
| 修稿时间： | 2004-06-29 |
Enterprises'''' Strategies to Pay Tax |
| |
| SHI Jin-long,WANG Yu-xia School of Economics and Management. Jiangsu University of science and lechnology,Zhenjiang Jiangsu ,China. Enterprises'''' Strategies to Pay Tax[J]. Jiangsu University of Science and Technology:Social Science Edition, 2005, 5(4): 32-35 |
| |
| Authors: | SHI Jin-long WANG Yu-xia School of Economics Management. Jiangsu University of science lechnology Zhenjiang Jiangsu China |
| |
| Affiliation: | SHI Jin-long,WANG Yu-xia School of Economics and Management. Jiangsu University of science and lechnology,Zhenjiang Jiangsu 21 2003,China |
| |
| Abstract: | The objective of the production and management of enterprises is to maximize the value. As an expenditure, tax reduces profits of an enterprise. It is of great significance for enterprises to reduce tax legally. The types of enterprises'organization,operation,investment and fund-raising will have an effect on the profits. It will reduce tax burden and increase profits to choose proper organization, supplier, marketing procedures, investment and way of raising funds by making use of tax preference policies. |
| |
| Keywords: | tax planning tax subjects tax interests |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
