| 浅析税收筹划与合法避税 |
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| 引用本文： | 杨晶. 浅析税收筹划与合法避税[J]. 浙江树人大学学报, 2007, 7(3): 61-64 |
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| 作者姓名： | 杨晶 |
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| 作者单位： | 浙江树人大学,浙江,杭州,310015 |
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| 摘 要： | 通过企业税收筹划进行合法避税,不仅有助于实现企业利润最大化,还有利于提高企业的经营管理水平和财务管理水平,并在一定意义上有助于国家宏观经济政策导向的实现。税收筹划除了应遵守国家的各项法律、法规外,还应具备税法知识、会计知识和其他法律知识。
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| 关 键 词： | 税收 税收筹划 合法避税 |
| 文章编号： | 1671-2714（2007）03-0061-04 |
| 收稿时间： | 2006-12-20 |
| 修稿时间： | 2007-03-21 |
Initial Analysis of Revenue Layout and Legal Tax Evasion |
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| YANG Jing. Initial Analysis of Revenue Layout and Legal Tax Evasion[J]. Journal of Zhejiang Shuren University, 2007, 7(3): 61-64 |
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| Authors: | YANG Jing |
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| Abstract: | Legal tax evasion through revenue layout helps not only maximize the profits increase for the enterprise,but also heighten the management level of running and finance affairs,and in a certain sense,helps realize domestic macro economy.Revenue layout should hew to state laws and regulations.In addition,it should include the knowledge about tax law,Accounting Law and other laws. |
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| Keywords: | tax revenue revenue layout legal tax evasion |
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