摘要
税务筹划是一种理财行为,要服从于财务管理的目标,在此前提下,税务筹划要做到涉税零风险,规避纳税义务之外的纳税成本,要有利于增加赢利机会,直接减轻税收负担。
Tax planning is a financial management act and should be subordinated to the goal of financial management. On this premise, tax planning should achieve zero risk, avoid tax cost outside tax duty, and must also help increase profit opportunities and reduce tax burden directly.
出处
《湖南工业大学学报（社会科学版）》
2009年第4期46-48,共3页
Journal of Hunan University of Technology(Social Science Edition)
基金
湖南省社科联项目"创新型人力资本价值计量研究"(0808062B)
关键词
税务筹划
避税筹划
涉税零成本
tax planning
plan to avoid tax
zero tax-related cost
