摘要
纳税筹划是基于纳税人角度的税收筹划。企业通过合理安排生产经营活动来进行纳税筹划,通过基于价值链为基础的纳税筹划实现资本增值和减少纳税。
Tax planning is based on the taxpayers＂ point of view. Enterprise makes the tax planning by means of reasonable arrangements for the production and operation activities and realizes capital appreciation and tax reduction by the value chain -based tax planning.
出处
《河北能源职业技术学院学报》
2009年第1期47-48,共2页
Journal of Hebei Energy College of Vocation and Technology
关键词
价值链
纳税
筹划
value chain
tax
planning
