摘要
随着经济的快速发展,提高经济效益成为企业生存和发展过程中至关重要的一项任务,而税金的普遍征收势必影响企业的利润形成,最终使投资者收益减少。如何使企业在合法的前提下,通过有效的安排减轻税收负担,就成了企业决策者和财务人员关注的问题。
With the rapid development of the economy,improving economy benefit becomes a crucial task in enterprises' existing and developing process,and universal taxation will inevitably affect enterprises' benefit formation and depress investors' earnings.How to lighten enterprises' tax burden by effective arrangement on the premise of legality is a concern to enterprises' policy makers and financial personnel.
出处
《中国环境管理干部学院学报》
CAS
2010年第1期91-93,共3页
Journal of Environmental Management College of China
关键词
财务管理
税收
策划
financial management
taxation
planning