摘要
随着新《税收征管法》的实施,商业银行应有针对性地进行税务筹划,以实现银行价值最大化和税收负担最小化的双重经营目标。
Considering the operation of the new Law of Tax Collection and Management,commercial banks should make appropriate plans and arrangements for taxation in order that the double goals(the maximum of bank va lue and the minimum of tax burden)will be achieved.
出处
《金融理论与实践》
北大核心
2002年第12期20-22,共3页
Financial Theory and Practice
关键词
商业银行
税务筹划
营业税
所得税
commercial bank
tax planning
business tax
income tax
