| 浅谈税收筹划的涵义和特点 |
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| 引用本文： | 师大伟,尤冰,张东杰. 浅谈税收筹划的涵义和特点[J]. 当代经济管理, 2004, 26(5): 55-57 |
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| 作者姓名： | 师大伟 尤冰 张东杰 |
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| 作者单位： | 重庆大学,贸易与行政学院,重庆,400044;河北水文工程地质勘察院,河北,石家庄,050021;石家庄经济学院,成人教育学院,河北,石家庄,050031 |
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| 摘 要： | 税收筹划，其内涵丰富，外延广泛，特点明显。全面深入地认识和理解，有助于纳税筹划在我国的广泛推介和运用。
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| 关 键 词： | 纳税筹划 涵义 特点 |
| 文章编号： | 1003-3920(2004)05-0055-03 |
The Meanings and Characteristics of Tax Planning |
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| SHI Da-wei,YOU BingZHANG Dong-jie. The Meanings and Characteristics of Tax Planning[J]. Contemporary Economic Management, 2004, 26(5): 55-57 |
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| Authors: | SHI Da-wei YOU BingZHANG Dong-jie |
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| Affiliation: | SHI Da-wei1,YOU Bing2ZHANG Dong-jie3 |
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| Abstract: | Tax planning has various meanings and denotations as well as distinct characteristics. Understanding it thoroughly is helpful to spread and apply it in China. |
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| Keywords: | tax planning meaning characteristics. |
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