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税收筹划是企业财务管理的新理念
引用本文:李谨文.税收筹划是企业财务管理的新理念[J].价值工程,2012,31(4):108.
作者姓名:李谨文
作者单位:乌兰察布电大,集宁,012000
摘    要:税收筹划不但是税法允许的,而且有时也是政策鼓励的。纳税筹划已被越来越多的企业管理者和财会人员接受和运用,它作为企业理财学的一个组成部分,可以增强企业的竞争力,增加企业的经营利润,在国家税法允许的范围内,合理减轻企业的税收负担,是目前的大势所趋。

关 键 词:税收筹划  企业财务管理  新理念

New Concept of Corporate Financial Management is Tax Planning
Li Jinwen.New Concept of Corporate Financial Management is Tax Planning[J].Value Engineering,2012,31(4):108.
Authors:Li Jinwen
Institution:Li Jinwen (Wulanchabu Radio and TV University,Jining 012000,China)
Abstract:The tax planning is not only allowed by tax law,but also is also encouraged by policies sometimes.Tax planning has been accepted and used by more and more enterprise managers and accountants.As an integral part of enterprise chrematistics,tax planning can strengthen the competitiveness of the enterprises,and increase operating profit of enterprises.It is the trend of the times to lighten the tax burden reasonably within the scope of national tax law.
Keywords:tax planning  corporate financial management  new concept
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