摘要
税收筹划是企业管理中不可缺少的重要组成部分,其特点明显,意义显著。要认识税收筹划与偷税、漏税的差别与税务筹划的区别,合理进行税收筹划,选择合适的税收筹划方式、遵循成本效益原则、充分利用税收优惠政策、防范税收筹划可能出现的风险,以充分利用税法所提供减免税优惠政策,从而获得最大的税收利益。
The tax revenue prepare is an indispensable important component in the business admires' trafion its characteristic is obvious and has great significance. We Should know the differences between tax revene prepare and evade taxes, prepare the tax revenue rationally, choose the suitable tax the way of revenue prepare, follow the costeffective principle, fully utilize the preferential policy of the tax revenue, taking precautions against the risk of tax revenue precess in order to fully utilize the preferential policy that the tax law offer and reduce or remit the taxes, thus obtain the largest tax revenue interests.
出处
《商业经济》
2005年第11期42-43,共2页
Business & Economy
关键词
税收筹划
企业管理
意义
Tax revenue prepares
business administration
meaning