摘要
从企业财务管理的角度,分析了在现有税法制度下,影响企业税负轻重的主要因素,并从企业投资决策,企业经营决策和企业财务决策3个方面提出了相应的税收筹划策略。
From the perspective of financial management of enterprises, this paper analyzes the factors affecting the enterprise tax bearing under the present taxing system, puts forward corresponding tax planning strategy from the aspects of investment strategy, operation decision making, and financial decision making of enterprises.
出处
《重庆工学院学报》
2005年第9期58-60,共3页
Journal of Chongqing Institute of Technology
关键词
企业
财务管理
税收筹划
enterprise
financial management
tax planning