| 浅议税收筹划 |
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| 引用本文： | 李延萍,陆艳华,毛红. 浅议税收筹划[J]. 北方经贸, 2003, 0(7): 49-50 |
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| 作者姓名： | 李延萍 陆艳华 毛红 |
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| 作者单位： | 东北轻合金有限责任公司,黑龙江,哈尔滨,150060 |
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| 摘 要： | 税收筹划可以帮助企业实现利益最大化 ,促进税制的不断完善 ,纳税人应该在依法纳税的前提下进行税收筹划。作者提出了税收筹划的意义、产生的客观条件、内容和基本步骤
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| 关 键 词： | 税收 筹划 |
| 文章编号： | 1005-913X(2003)07-0049-02 |
A BRIEF DISCUSSION ON TAX PLANNING |
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| Abstract: | The tax planning can help an enterprise realize its maximum interest,and promote taxation continuous perfection.Taxpayers should proceed tax planning according to laws.In this article,significance of tax planning,objective conditions of its emergence and its contents and basic steps are proposed. |
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| Keywords: | tax planning |
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