摘要
企业集团的税务筹划是在不违背税法及相关规定的前提下,通过事前的合理规划达到少缴、缓缴税款目的,谋求纳税利益最大化。本文通过对税务筹划原理上的粗浅探讨和具体案例的分析,对企业集团的税务筹划提出几点认识。
Tax planning is adopted in order to fully utilize,optimize and allocate the enterprise resources,without violating the tax law and other relevant regulations.The paper analyzes its principle,and proposes measures that can be employed by enterprises,based on some case studies.
出处
《广州广播电视大学学报》
2009年第1期81-83,101,共4页
Journal of Guangzhou Open University
关键词
企业集团税务筹划
国际避税地
corporation tax planning
international tax haven
tax design
strategy
