摘要
在企业经营活动中,对企业采购、销售、成本费用的核算、财务成果与分配等各个环节进行税收筹划,有助于企业减轻税负获得更多的税收利益。
In enterprise management, tax planning of the links such as caculation of the expenses of procurement, sale and cost, and financial achievements and distribution can help the enterprise to reduce tax burden and obtain more interests from the tax system.
出处
《福建农林大学学报（哲学社会科学版）》
2004年第1期58-60,共3页
Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)
关键词
税收筹划
经营活动
延期纳税
tax planning
management activity
delayed payment of tax
