摘要
税收筹划在我国尚属新的概念。企业应该进行充分的税收筹划,以使其服务于财务管理的目标———企业价值最大化。近几年来,我国税法对企业进行国产设备投资给予一定的税收优惠,企业应充分利用这种优惠,进行科学的税收筹划,以达到最佳投资效益。
Tax plan is still a new conception in our country. It should be carried out sufficiently in enterprises so as to serve the target of financial management, that is, to maximize the value of enterprises. Recently, certain preferential tax polices have been allowed by our tax laws so as to encourage the investment on state-owned equipment. Enterprises should make full use of the preferential treatments and carry out scientific tax plan so as to get the largest profit from investment.
出处
《山西青年管理干部学院学报》
2005年第2期38-40,共3页
Journal of Shanxi College For Youth Administrators