摘要
在投资决策中,选择不同的行业、不同的地区、不同的组织形式等会适用不同的税率。由于这些税收差异的存在,纳税人就可以进行纳税筹划。探讨了纳税筹划在投资决策中的运用,强调企业在投资决策中应该根据具体情况选择最佳方案,扩大节税空间,从而获得最大的财税利益。
In the investment decision, different tax rates are always applied to different trades, different geographic areas and different organizational forms. Because of the existence of these tax revenue differences, taxpayers can utilize these differences to make different tax-paying designs. This thesis probes into the application of tax-paying designs in the investment decision, emphasizing that in order to expand the space of economizing tax-paying, enterprises should choose the best schemes according to the specific conditions when making investment decisions, so that they can obtain the largest property tax interest.
出处
《株洲工学院学报》
2005年第2期108-109,共2页
Journal of Zhuzhou Institute of Technology
关键词
纳税筹划
税负
投资决策
tax-paying designs
burden of taxation
investment decision