摘要
企业进行税收筹划活动对提高财务管理水平、提高市场竞争力具有现实意义。本文对我国企业在筹资、投资、经营管理决策中合理运用税收筹划,顺应国家政策导向,达到减少税负从而实现股东财富最大化的目标进行了探讨。
Tax planning activities can do much good for corporations to improve the level of financial management and the competition in markets. The reasonable application of tax planning activities in investment, decision - makings of financial management can reduce the load of tax and benefit shareholder most.
出处
《黑龙江对外经贸》
2007年第5期111-112,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
税收筹划
目标
应用
tax planning
objective
application
