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也谈企业税务筹划的误区
引用本文:张雅杰 张延斌. 也谈企业税务筹划的误区[J]. 时代经贸, 2007, 5(2X): 166-167
作者姓名:张雅杰 张延斌
作者单位:天津商学院,天津
摘    要:目前,税务筹划已由理论探讨阶段发展到实际推行阶段,且有愈演愈烈之势,很多企业开始关注这个问题。但企业在进行税务筹划时,存在不择手段、不谋全局、不计后果、不切实际等几个误区,使税务筹划的后果令人堪忧,妨碍了税务筹划的进一步推广和应用。

关 键 词:企业 税务筹划 误区

On misunderstanding of tax planning in firm
ZHANG Ya -jie , ZHANG Yan-bin. On misunderstanding of tax planning in firm[J]. Economic & Trade Update, 2007, 5(2X): 166-167
Authors:ZHANG Ya -jie    ZHANG Yan-bin
Affiliation:Tianjin University of Commerce, Tianjin
Abstract:The study on tax planning has turned to application from theory at present. , more and more enterprises have paid attention to tax planning than before, However, some misunderstanding exists in tax planning, such as selecting misfit means, no overall consideration, ignoring the possible consequences, not corresponding to reality, etc. It may lead to not good consequence and prevents the further application of tax planning.
Keywords:Enterprise    Tax planning    Misunderstanding
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