摘要
税收筹划是企业运用各种合理、合法手段 ,以期节省税收成本 ,实现收益最大化的经济行为。本文探讨了企业生产经营、投资理财过程中税收筹划的不同方法 ,并提出可供纳税人相机抉择的政策性建议。
Tax planning is the economic behavior business applies for cost efficiency and the optimal benefits by legal and logical means.This paper studied different tax planning strategies in production and investment,and made feasible proposals accordingly.
出处
《鹭江职业大学学报》
2002年第3期47-49,共3页
Journal of Lujiang University
