摘要
纳税筹划涉及企业所处的税收法律环境及财会法规,并与企业自身的纳税筹划意识、能力等密切相关。借鉴发达国家比较成熟的纳税筹划做法,合理运用纳税筹划是我国企业实现其经营目标的有效途径。
Ratepaying plan is relative to the familiarity of the tax and law environment and the finance regulation of enterprises, and to the understanding and ability of the enterprises own ratepaying plan. Making use of relatively mature ratepaying plan of developed country, the using of the ratepaying plan rationally is an effective way to realize the target of enterprises.
出处
《西安财经学院学报》
2004年第3期70-73,共4页
Journal of Xi’an University of Finance & Economics