摘要
在税收筹划特定的形成机理下,构建边际税率差模型,发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,实现企业价值最大化的动机。这一内在驱动因素就是边际税率差最小化。
On the basis of the specific tax planning formation mechanism, design a model of marginal tax rate differential, we found that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise. The driving factor is to minimize marginal tax rate differential.
出处
《南京财经大学学报》
2008年第4期40-44,共5页
Journal of Nanjing University of Finance and Economics
关键词
税收筹划
边际税率差
动力源泉
tax planning
marginal tax rate differential
Power source
