摘要
迂回战术是一种军事策略,而固定资产是企业生产经营过程中的一项非常重要的生产资料。本文结合实例对军事策略之迂回战术运用于固定资产纳税筹划进行探讨,以便更为合理的对固定资产进行纳税筹划,实现企业价值最大化,希望对实务操作者有所裨益。
Circuitous tactics is a military strategy while fixed assets are very important means of production in the production and operation of the enterprises. The paper discusses how to apply circuitous tactics to the tax planning of fixed assets by examples so as to pursue more reasonable tax planning of fixed assets and maximum profits.
出处
《九江职业技术学院学报》
2008年第3期86-87,共2页
Journal of Jiujiang Vocational and Technical College
关键词
固定资产
纳税筹划
迂回战术
Fixed assets, Tax planning, Circuitous tactics