摘要
随着现代企业所处社会经济环境的改善,税收筹划也从以前被认为是不正当的行为转化为一种合理合法的行为,它是国家法律所鼓励的,更是企业财务管理的一项重要内容。企业只要税收筹划得当,就可以用足用好国家的各项税收政策,从而合理合法地节税,并从中得益。
With the social economic enviromental improverment of the modern enterprises,tax planning,which was considered improper,now has turned into a rightful behavior.It is encouraged by the national law and furthermore,it is an importart content of the enterprises' management.If an enterprise designs its tax,it can make good full use of the national policies,so that it can save its tax legally and reasonably and make profits from it.
出处
《中国钼业》
2003年第6期43-46,共4页
China Molybdenum Industry