摘要
"纳税筹划",是指纳税人在不违反现行法律规定的前提下,通过对其应税行为的事前、事中进行合理筹措和安排,尽可能减少纳税数额或推迟纳税时间而取得税后利益最大化的经济行为。
＂Tax planning＂ is that taxpayers,without violating the laws,minimize the amount of taxes or defer the tax paying time to get the maximum economic benefits by reasonably planning their behaviors before and during the tax paying.
出处
《山西科技》
2011年第5期64-65,共2页
Shanxi Science and Technology
关键词
企业
纳税
筹划
enterprise
tax paying
planning
