摘要
税收已经成为现代经济生活中的一个永恒的热点,税收筹划作为一种管理活动,几乎贯穿于企业经营的全过程。企业税收筹划的目的是加强税收筹划的优化,在税收筹划中获取最优化的筹划结果。主要从企业税收筹划的客观性,以及企业税收筹划过程中的策略性安排,包括企业的筹资、投资及组合筹化等几个方面的内容进行了探讨,并提出几点建议,具有一定的现实意义。
Tax is becoming a eternal wave of modern economic life.This article mainly analyzed the objectivity of enterprise's tax planning, and the strategic arrangement in the process of enterprise's tax planning, including enterprise's financing, investment, combination tax planning .It also provided some suggestions that will be helpful to the devolepment of tax planning in china.
出处
《杭州电子工业学院学报》
2003年第1期94-97,共4页
Journal of Hangzhou Institute of Electronic Engineering
