摘要
从企业纳税筹划的最终目标———企业利益最大化出发,从税负与相关成本两方面考虑企业最终的节税收益,通过建立所得税之盈亏抵补优化模型,并与传统盈亏抵补纳税筹划进行了对比分析,得出结论:企业进行纳税筹划应综合考虑企业税负和纳税筹划成本,二者之和为最小才是最优的纳税筹划方案。
This paper begins from the ultimate objective of tax planning—the maximization of enterprise's value; and ponder the tax planning from the tax and ralevent cost; and then establishes the optimized income tax profit and loss compensation model, and analyzes and compares with the traditional tax planning scheme; and finally reaches the conclusion that when enterprises design their tax planing, they should consider their taxes and costs of designing tax planing synthetically; when the sum of these two items is minimized, this scheme would be optimal.
出处
《西安建筑科技大学学报(社会科学版)》
2005年第2期58-60,65,共4页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
基金
陕西省教育厅专项科研项目(04JK012)