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企业税务筹划的现状与对策分析
引用本文:许虹,王雅丽.企业税务筹划的现状与对策分析[J].企业技术开发,2012(13):112-113.
作者姓名:许虹  王雅丽
作者单位:中国环境管理干部学院
摘    要:税务筹划在西方发达国家早已是普遍存在的经济现象。随着我国市场经济的发展与成熟,税务筹划将越来越受到关注,并在企业中得到实际运用。在我国当前的纳税政策环境下,税务筹划存在一定的空间,但不是无限区,有时违法与不违法仅有一步之遥。税务筹划作为纳税人的一种理财手段,可以为企业节约纳税,实现经济效益最大化,壮大企业经济实力,但也存在筹划不当造成违法偷税的风险。因此,纳税人只有正确掌握和熟练运用税务筹划的技术,才能真正取得税务筹划的成功,为企业创造出经济效益。

关 键 词:税务筹划  税务筹划风险  税务筹划发展  纳税会计

The status and countermeasure analysis on enterprise tax planning
XU Hong,WANG Ya-li.The status and countermeasure analysis on enterprise tax planning[J].Technological Development of Enterprise,2012(13):112-113.
Authors:XU Hong  WANG Ya-li
Institution:(Environmental Management College of China,Qinhuangdao,Hebei 066004,China)
Abstract:In the western developed countries,the tax planning have already become a common economic phenomenon.With the development of our market economy and maturity,tax planning takes more attention and gets practical application in the enterprise.In our current tax policy environment,tax planning has certain space,but not infinite area,sometimes illegal and do not break the law only one step away.As one financial means of taxpayer,tax planning can save tax,achieve maximum economic benefits,expand industry economy actual strength,but there are also risk of poorly planned illegal tax evasion.Therefore,the taxpayer only correctly grasp and proficiency use tax planning,tax planning can really achieve success and create economic benefit for enterprises.
Keywords:tax planning  tax planning risk  tax planning development  tax accounting
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