摘要
介绍了税收筹划的概念及特点。结合企业实际,从资金筹划、投资、存货等方面具体分析了不同企业、不同经营状况下,税收筹划的做法。
The paper introduces the concept and characteristics of tax payment planning and describes the practice of tax payment planning for different enterprises under different operation conditions in respects of fund planning, investment and stocking.
出处
《天津冶金》
CAS
2008年第1期51-54,共4页
Tianjin Metallurgy
关键词
税收筹划
经营
投资
管理
成本
tax payment planning
operation
investment
management
cost
