摘要
企业税收筹划是实现财务管理目标的一个有效途径,它已有机地融入了企业经营管理的全过程,应从企业的投资、筹资、日常经营及利润分配等方面加强并搞好税收筹划工作。
The enterprise' s taxation planning is a kind of effective way that can realize the aim of financial affai adminisration. The taxation planning has already been mixed up in the management of the enterprise adminisration. The article will introduce the application of the taxation planning from some aspects, such as investment funds , daily management and benefit allocation.
出处
《盐城工学院学报(社会科学版)》
2003年第3期19-21,共3页
Journal of Yancheng Institute of Technology(Social Science Edition)