| 企业纳税筹划的非税成本因素分析 |
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| 引用本文： | 黄玉梅,王朝辉.企业纳税筹划的非税成本因素分析[J].企业技术开发,2009,28(7):109-110,113. |
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| 作者姓名： | 黄玉梅 王朝辉 |
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| 作者单位： | 长沙市财经职业中专学校,湖南,长沙,410005 |
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| 摘 要： | 在纳税筹划中,企业往往注重税收成本因素筹划,而忽略非税收成本因素的筹划,文章从心理成本、主观意识、环境因素三个方面分析了非税成本因素对纳税筹划的影响。
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| 关 键 词： | 非税成本 心理成本 主观意识 环境因素 |
Analysis of corporation tax planning for non-tax cost of factor |
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| HUANG Yu-mei,WANG Zhao-hui.Analysis of corporation tax planning for non-tax cost of factor[J].Technological Development of Enterprise,2009,28(7):109-110,113. |
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| Authors: | HUANG Yu-mei WANG Zhao-hui |
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| Abstract: | In tax planning,business cost factors tend to focus on tax planning,to the neglect of non-tax cost of planning,the article from the psychological costs,subjective awareness of environmental factors to analysis the three cost factors of non-tax impact of tax planning. |
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| Keywords: | non-tax cost psychological cost subjective consciousness environmental factor |
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