摘要
在市场经济条件下,税收是决定企业经济利益大小的重要因素之一。如何进行税务筹划,在依法纳税的同时,谋取最大限度的经济利益,已成为企业经营活动的基本出发点。税务筹划活动对企业经营活动的影响,可以从税务筹划对企业经济效益、企业财务管理活动、企业竞争力和企业纳税意识等几个方面的影响进行探讨。
Tax is one of the important factors that affect an enterprise's profit under the condition of market economy. How to use tax planning to achieve profit maximization legally, has become a big concern for enterprises. We can discuss the effects of tax planning on enterprise operation from the aspects of the effects of tax planning on an cnterprise's economical benefits, financing, competitive power and tax paying conscientiousness.
出处
《经济研究导刊》
2009年第35期121-122,共2页
Economic Research Guide
关键词
税务筹划
经济效益
企业
经营活动
tax planning
economical benefits
enterprise
business activity