摘要
税收筹划是合法的节税活动,在企理财中,正确开展税收筹划,可使企业合理、合法的延缓或减轻税负,使其经营活动实现良性循环,以达到税后利润最大化。
Tax planning is legal to saving taxation. To do a good tax planning may make the entity alleviate taxation, and may make its operating do a good circle, and realizeearningaftertaxmax.
出处
《吉林商业高等专科学校学报》
2002年第2期37-38,41,共3页
Journal of Jilin Commercial College