摘要
税收筹划的存在具有客观必然性,它是市场经济的必然产物,是纳税人应有的权利,是企业理财的有效途径。企业的筹资、投资和经营等诸多环节与活动都与纳税有关,因此税收筹划在企业经营管理中的运用是全方位的,它贯穿于企业整个经营管理活动的始终。企业要进行税收筹划必须要全面掌握税法,正确认识税收筹划与避税的区别,避免纸上谈兵。
The existence of tax planning has its objective necessity,it is the inevitable result of the market economy,it is taxpayers'due rights,it is also the effective way of the enterprise management of financial matters.Fund-raising,investments and management of the enterprise are all related to tax-paying.Therefore,the application of tax planning during the management and administration of the enterprise is omnidirectional and should be carried out from the beginning to the end.If people want to carry on tax revenue planning in the enterprise,they must grasp tax law thoroughly,know the difference between tax planning and tax-avoiding and should put them into practice.
出处
《辽宁工程技术大学学报(社会科学版)》
2003年第6期45-47,共3页
Journal of Liaoning Technical University(Social Science Edition)