摘要
税务筹划是一门涉及法学、管理学、经济学三个领域的新兴的现代边缘学科,其根本目的就是帮助纳税人实现利益最大化,但是税务筹划又蕴涵着一定的风险。本文从企业财务活动的过程入手,分析了企业在重组并购中的税务筹划,并提出了防范风险的措施。
The tax planning is the one of emerging modem edge discipline which involves the legal, the management and the economic, its primary purpose is to help the taxpayer to realize the benefit maximization, but it also contains certain risk. This article starts from the business finance activity' s process, analyze the tax planning of enterprise in reform merger and acquisition, then propose the measure which keeps away from the risk.
出处
《山东商业职业技术学院学报》
2008年第4期23-26,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
税务筹划
企业重组
企业并购
风险防范
tax planning
reform
merger and acquisition
keep away from the risk