| 企业税收筹划的战略研究 |
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| 引用本文： | 邢天添.企业税收筹划的战略研究[J].石家庄经济学院学报,2007,30(2):34-37. |
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| 作者姓名： | 邢天添 |
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| 作者单位： | 南开大学,经济学院,天津,300071 |
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| 摘 要： | 在着眼于当前税收筹划问题的基础上,拓展了企业税收筹划的研究高度,结合企业战略的理论,站在企业战略的角度对企业税收筹划进行分析,对企业税收筹划的目标进行企业战略化定位,研讨企业税收筹划与企业战略的关系,构建实现企业战略目标的税收筹划模型,对税收筹划进行战略管理和控制。
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| 关 键 词： | 税收筹划 企业战略 |
| 文章编号： | 1007-6875(2007)02-0034-04 |
| 修稿时间： | 2006-04-01 |
A Research on the Enterprise Tax- planning Strategy |
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| XING Tian-tian.A Research on the Enterprise Tax- planning Strategy[J].Journal of Shijiazhuang University of Economics,2007,30(2):34-37. |
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| Authors: | XING Tian-tian |
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| Institution: | Nankai University, Tianjin 300071 |
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| Abstract: | This study expands the business tax planning on the basis of the current tax planning issues.Combining with the corporate strategy theory,the business tax planning is analyzed and the objective of the business tax planning is positioned.The author studies the relationship between enterprise tax planning and business strategy,establishes a tax-planning model for realizing business strategy so as to manage the enterprise tax planning. |
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| Keywords: | tax planning enterprise business strategy |
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