摘要
介绍了税收筹划的概念和我国税收筹划的现状,分析了税收筹划产生和发展的原因,阐述了税收筹划在企业中的应用,推出了若干应注意的问题。
This paper introduces the concept of tax planning and the present situation of our country's tax planning, analyzes the reasons of tax planning's generation and development, and expounds the application of tax planning in enterprise, and puts forward some problems needing attention.
出处
《科技情报开发与经济》
2009年第1期196-197,共2页
Sci-Tech Information Development & Economy
关键词
税收筹划
企业管理
收益最大化
tax planning
enterprise management
profits maximum