摘要
税务筹划是纳税人在财税工作中对税收负担的低位选择行为,因此是市场经济条件下企业的必然选择。税收制度及征收规则决定了企业具有合法筹划的权利,但由于企业在经营活动中所涉及的税种不同,因此,税务筹划的方法也不一样。应从税务筹划的概念、特征、原则等方面入手,具体探讨企业在生产经营过程中不同种税的筹划方法。
Taxation plan is the low behavior of the taxpayer for the tax burden,also is the inevitable choice of the enterprise in the market economy.The tax system and the rules of collecting taxation decide that the enterprise has the legal right to manage the thing.Bus as for different kinds of tax which the different enterprise acts,the planning methods are not the same.This article introduces the different taxation plans of the enterprises during their producing and management period,which are from the aspects of the concept,feature and principle.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2005年第5期65-68,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
关键词
税务筹划
合法性
特征
原则
筹划方法
Taxation plan
Validity
Feature
Principle
Planning method