| 基于企业战略的税收筹划优化思考 |
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| 引用本文： | 冷琳.基于企业战略的税收筹划优化思考[J].税务与经济,2006(4):93-95. |
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| 作者姓名： | 冷琳 |
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| 作者单位： | 湖南财经高等专科学校 湖南长沙410205 |
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| 摘 要： | 企业战略与税收筹划是目标与手段的关系,企业战略是企业的整体和长远目标,税收筹划是实现该目标的具体手段,应服从于企业战略。应从市场竞争战略、投资战略、成本战略、价值链角度四个方面,优化税收筹划,以有效实现企业战略目标。
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| 关 键 词： | 税收筹划 企业战略 优化 |
| 文章编号： | 1004-9339（2006）04-0093-03 |
| 收稿时间： | 2006-02-17 |
| 修稿时间： | 2006年2月17日 |
Strategic Optimization of the Tax Planning |
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| LENG Lin.Strategic Optimization of the Tax Planning[J].Taxation and Economy,2006(4):93-95. |
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| Authors: | LENG Lin |
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| Institution: | Hunan College of Finance and Economics, Changsha 410205, China |
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| Abstract: | The relationship of the business strategies and tax planning is that of goals and method.Business strategies are the long-range goals for the company.To achieve these goals you must have a method,which is called tax planning,to relate to and support the long-range objectives.Bases on the analysis between the business strategies and tax planning,this thesis discusses how to optimize the tax planning from the market competition strategy,investment strategy,cost strategy and value chain in order to achieve the goals of business strategies effectively. |
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| Keywords: | tax planning business strategy optimization |
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