摘要
研究了企业的税务筹划和合法性避税的内涵和意义,分析了在社会主义市场经济的条件下对两者的界定问题;指出了两者的区别和联系,认为企业应采取灵活的税务筹划方案,根据实际情况进行多方面考虑,从而选择出对企业有利且风险小的筹划方式。
Based on the content and the meaning of the tax planning and the legal tax avoiding in the enterprise, analyzing how to define them in the socialism market economy, pointing out the difference and relation, the conclusion is that the enterprise should choose the means according to the practice; the best should be proficient and riskless.
出处
《价值工程》
2008年第1期164-166,共3页
Value Engineering
关键词
税务筹划
合法性避税
税收
tax planning
legal tax avoiding
revenue
