摘要
针对税收筹划在中国煤炭企业应用的现状及税收筹划对其可持续发展的重要影响,采用SWOT分析方法对煤炭企业税收筹划进行分析,指出煤炭企业在税收筹划过程中的优势、劣势和机遇、挑战,以期探索出适合煤炭企业的税收筹划道路。
In view of the application of tax planning in China＇s coal enterprises and the influence of tax planning on these enterprises＇ sustainable development, SWOT analysis is adopted to study the tax planning of coal enterprises. hess, opportunity and threat of coal enterprises in the explore new roads suitable for these enterprises.
出处
《辽宁工程技术大学学报（社会科学版）》
2013年第2期154-156,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
税收筹划
煤炭企业
可持续发展
环境因素
SWOT分析
tax planning
coal enterprises
sustainable development
environmental factors
SWOT analysis
