摘要
合理避税是企业降低成本的重要手段,它的产生是市场经济发展的必然产物。文章就我国企业主要的成本费用避税法、筹资方案避税法和投资方案避税法做了简要的分析。
Reasonable tax evasion is an important method of reducing production costs.It's appearence is inevitable outcome of the market economy.This paper analyzes the main method of tax evasion.They are cost tax evasion,raising money plan tax evasion and investment plan cost evasion.
出处
《郑州航空工业管理学院学报(社会科学版)》
2004年第3期24-25,共2页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
企业
经济成本
避税方法
税收制度
中国
tax payment design
reasonable tax evasion
method of tax evasion