摘要
随着我国市场经济体制的日趋完善,税制改革的不断深入,从纳税人角度探讨税收筹划已被理论界广泛关注。通过税收筹划,节约税款支出,为企业谋取更多的财务利益,对全面实现财务管理的目标,具有十分重要的意义。
Along with the gradual perfection of the market economy system of our country and the continuous advancement of the reform of the tax system,tax planning has been extensively concerned from the taxpayer angle by the theories field.Tax planning can reduce the expenditure of the tax and seek more finance benefits for the business enterprise.It has very important meaning to reach the target of finance management.
出处
《价值工程》
2005年第7期114-116,共3页
Value Engineering
关键词
税制
纳税人
税收筹划
财务管理
tax system
taxpayer
tax planning
finance management
