摘要
在着眼于当前税收筹划问题的基础上,拓展了企业税收筹划的研究高度,结合企业战略的理论,站在企业战略的角度对企业税收筹划进行分析,对企业税收筹划的目标进行企业战略化定位,研讨企业税收筹划与企业战略的关系,构建实现企业战略目标的税收筹划模型,对税收筹划进行战略管理和控制。
This study expands the business tax planning on the basis of the current tax planning issues. Combining with the corporate strategy theory, the business tax planning is analyzed and the objective of the business tax planning is positioned. The author studies the relationship between enterprise tax planning and business strategy, establishes a tax- planning model for realizing business strategy so as to manage the enterprise tax planning. Key words： tax planning; enterprise business strategy
出处
《石家庄经济学院学报》
2007年第2期34-37,共4页
Journal of Shijiazhuang University of Economics
关键词
税收筹划
企业战略
tax planning
enterprise business strategy
