摘要
随着市场经济的发展,竞争的加剧,企业在不断寻求降低税负的途径,以获得最大的收益,纳税筹划便应运而生,并被越来越多的经营管理者所重视。本文就纳税筹划的概念、特征、方法和如何做好纳税筹划进行了论述。
With the development of Market Economy and fierce competition, enterprises are consistently seeking the methods for reducing the taxes in order to obtain maximum benefits. Therefore ratepaying designing appears and more and more administrators attach importance to it. This paper discusses the ratepaying designing from several aspects, such as concept, characteristic, methods and how to well design the ratepaying etc.
出处
《安阳师范学院学报》
2006年第5期155-156,共2页
Journal of Anyang Normal University
关键词
纳税筹划
方法
特征
ratepaying designing
methods
characteristic
