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基于税收影响的产品营销定价策略
引用本文:何晓蓉,刘爱明.基于税收影响的产品营销定价策略[J].财务与金融,2009(1):20-23.
作者姓名:何晓蓉  刘爱明
作者单位:1. 中南林业科技大学长沙,410004
2. 中南大学商学院
摘    要:产品定价策略是企业市场营销组合策略中一个极其重要的组成部分,其影响因素是多方面的。税收起征点、税率临界点和增值税纳税人身份等税收因素对企业产品定价策略的选择也具有重要影响。对此进行深入研究并加以巧妙利用,将有助于企业更加全面的考虑各方面的影响,以作出适当的市场营销定价决策。

关 键 词:市场营销  定价策略  税务视角

The Product Pricing Strategy Based on Tax Influence
He Xiao-rong,Liu Ai-ming.The Product Pricing Strategy Based on Tax Influence[J].Accounting and Finance,2009(1):20-23.
Authors:He Xiao-rong  Liu Ai-ming
Institution:(Central South university of Forestry & Technology, Central South university)
Abstract:The product pricing strategy is one of the important component in the enterprise marketing combined strategy, its influencing factor are various. Tax revenue threshold, tax rates and critical point in their capacity as taxpayers, Value-added taxation taxpayer status and etc. have the material effect to the enterprise product pricing strategy's choice. This in-depth research and ingenious using will help the enterprise to consider various aspects influence more comprehensively and makes the suitable market pricing decision.
Keywords:Marketing  Pricing strategies  Tax influence
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