企业财务决策中的税收筹划

Tax Revenue Plan in Enterprise Financial Policy Decision

税收筹划的本质是节税,合法性与筹划性是其主要特征。本文提出了税收筹划所应遵循的基本原则,并 从筹资、投资、经营、分配四个方面探讨了税收筹划的途径。

The essence of tax revenue plan is to cut the tax. It is characterized by legalization and planning. This paper puts forward the basic principles for tax revenue planning to follow and approaches the way of tax revenue plan from raising funds, investing, managing and distributing.