| 税收筹划动力源泉分析 |
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| 引用本文： | 孙进营,张峰,马骥.税收筹划动力源泉分析[J].南京财经大学学报,2008(4). |
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| 作者姓名： | 孙进营 张峰 马骥 |
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| 作者单位： | 湘潭大学商学院 |
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| 摘 要： | 在税收筹划特定的形成机理下,构建边际税率差模型,发现企业存在内在驱动因素使其选择税收筹划来增大企业的税后收益,实现企业价值最大化的动机。这一内在驱动因素就是边际税率差最小化。
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| 关 键 词： | 税收筹划 边际税率差 动力源泉 |
An Analysis on the Power Source of Tax Planning |
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| SUN Jinying,ZHANG Feng,MA Ji.An Analysis on the Power Source of Tax Planning[J].Journal of Nanjing University of Finance and Economics,2008(4). |
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| Authors: | SUN Jinying ZHANG Feng MA Ji |
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| Abstract: | On the basis of the specific tax planning formation mechanism,design a model of marginal tax rate differential,we found that the company has motive to choose tax planning to increase the after-tax income and achieve the goal of maximizing the value of enterprise.The driving factor is to minimize marginal tax rate differential. |
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| Keywords: | tax planning marginal tax rate differential Power source |
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