摘要
纳税财务学是从财务的视角解读税收筹划理论,主要汇融财务经济学与税收筹划学的理论精华,兼具发展财务学和发展税收学的双重性质。研究财务政策导向的税收筹划范式对于创新企业税收筹划理论与方法、创建纳税财务学科具有重要的理论意义。
Tax finance is to explain tax plan theory from the perspective of finance, which involves the theoretical highlights of financial economics and tax planning, sharing the dual characters of developing finance and developing tax. The research of tax planning mode with leading coverage by financial policy is significant for the creation of enterprise tax planning theory and method, and the construction of tax finance subject.
出处
《安徽工业大学学报（社会科学版）》
2009年第1期36-38,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
纳税财务学
学科体系
理论框架
税收筹划
财务政策导向
tax finance
subject system
theoretical frame
tax planning
leading coverage by financial policy
