摘要
对企业运营中减少税收成本的3种方法的合法性及合理性进行了分析和界定,指出税收策划是顺应税法意图,合理减少企业税负,以达到企业税后利润最大化的合法行为,并对税收策划过程中的风险及其防范措施进行了深入的研究和探讨。
In this article reasonability and legality of reducing tax cost in the enterprise operation have been analysed and margined. Tax planning is the rational behavior for acclimating tax laws, reducing enterprise tax burden and maximizing profit after tax. Risks and prevention measures in the tax planning are studied in details in the article.
出处
《铜业工程》
CAS
2007年第3期90-92,共3页
Copper Engineering
关键词
企业
税收策划
避税
偷税
税法
风险
Enterprise
tax planning
avoid tax
tax dodging
tax law
risks
