摘要
通过企业税收筹划进行合法避税,不仅有助于实现企业利润最大化,还有利于提高企业的经营管理水平和财务管理水平,并在一定意义上有助于国家宏观经济政策导向的实现。税收筹划除了应遵守国家的各项法律、法规外,还应具备税法知识、会计知识和其他法律知识。
Legal tax evasion through revenue layout helps not only maximize the profits increase for the enterprise, but also heighten the management level of running and finance affairs, and in a certain sense, helps realize domestic macro economy. Revenue layout should hew to state laws and regulations. In addition, it should include the knowledge about tax law, Accounting Law and other laws.
出处
《浙江树人大学学报（人文社会科学版）》
2007年第3期61-64,共4页
Journal of Zhejiang Shuren University(Humanities and Social Sciences)
关键词
税收
税收筹划
合法避税
tax revenue
revenue layout
legal tax evasion
