摘要
阐述了企业纳税筹划的含义、企业进行纳税筹划的必要性以及如何进行纳税筹划,并结合有关案例进行了简要分析。
This paper puts forward some questions about tax planning, such as: what tax planning means, why it is necessary for corporations to do tax planning and how to do it. Some related cases are also included and analysed.
关键词
纳税筹划
纳税意识
企业目标
tax planning
consciousness of tax-paying
enterprise's goal