摘要
企业的税收筹划行为其实也属于管理学的研究范畴,构建企业税收筹划战略管理体系,有利于企业在战略的高度对税收筹划进行全面、系统的控制。企业的税收筹划战略体系构建包括分析、选择直至实施规划,利用管理学SWOT方法对筹划方案进行分析,可从宏观微观各角度权衡筹划方案的可行性。此外,企业应加强对筹划战略体系的控制与拓展,将企业供应、生产、销售全过程纳入战略规划当中,实现税后收益的最大化。
The tax planning of enterprises actually belongs to the research category of management. Constructing enterprise tax planning strategic management system can help enterprises carry on overall and systematic control of the tax planning in the height of strategy. The enterprise tax plarming strategic management system construction includes analyzing, choosing and carrying out planning. Utilizing SWOT method in management to analyze the planning scheme can weigh the feasibility of planning scheme from every macroscopic and microcosmic angle. In addition, enterprises should strengthen the control and expansion of planning strategic system, and include the whole course of enterprises such as supply, production, and sale into strategic planning, to realize the maximization of the income after taxes.
出处
《湖南财经高等专科学校学报》
2006年第6期35-37,共3页
Journal of Hunan Financial and Economic College
关键词
企业
税收筹划
战略管理体系
构建
enterprise
tax planning
strategic management system
construction
