| 试论企业税务筹划与合法性避税的界限 |
| |
| 引用本文： | 邓娜,吴君民. 试论企业税务筹划与合法性避税的界限[J]. 价值工程, 2008, 27(1): 164-166 |
| |
| 作者姓名： | 邓娜 吴君民 |
| |
| 作者单位： | 江苏科技大学,经济管理学院,镇江,212003 |
| |
| 摘 要： | 研究了企业的税务筹划和合法性避税的内涵和意义,分析了在社会主义市场经济的条件下对两者的界定问题;指出了两者的区别和联系,认为企业应采取灵活的税务筹划方案,根据实际情况进行多方面考虑,从而选择出对企业有利且风险小的筹划方式。
|
| 关 键 词： | 税务筹划 合法性避税 税收 |
| 文章编号： | 1006-4311（2008）01-0164-03 |
To Discuss on the Definition of Tax Planning and Legal Tax Avoiding in the Enterprise |
| |
| Deng Na,Wu Junmin. To Discuss on the Definition of Tax Planning and Legal Tax Avoiding in the Enterprise[J]. Value Engineering, 2008, 27(1): 164-166 |
| |
| Authors: | Deng Na Wu Junmin |
| |
| Abstract: | Based on the content and the meaning of the tax planning and the legal tax avoiding in the enterprise, analyzing how to define them in the socialism market economy, pointing out the difference and relation, the conclusion is that the enterprise should choose the means according to the practice; the best should be proficient and riskless. |
| |
| Keywords: | tax planning legal tax avoiding revenue |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
