摘要
文章论述了企业税收筹划的概念和遵循的基本原则,具体分析了企业财务决策中的税收筹划。
This paper discusses the definition and the basic principles of the taxation planning in enterprises. It also analyses the taxation planning in the financial decision - making of enterprises.
出处
《安阳工学院学报》
2006年第6期50-52,共3页
Journal of Anyang Institute of Technology
关键词
税收筹划
基本原则
财务决策
taxation planning
basic principles
financial decision making