| 浅谈现代企业财务管理与税收筹划策略 |
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| 引用本文： | 赖月新 刘众. 浅谈现代企业财务管理与税收筹划策略[J]. 重庆理工大学学报(自然科学版), 2005, 19(9): 58-60 |
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| 作者姓名： | 赖月新 刘众 |
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| 作者单位： | [1]重庆康田置业有限公司,重庆400015 [2]重庆工学院,重庆400050 |
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| 摘 要： | 从企业财务管理的角度，分析了在现有税法制度下，影响企业税负轻重的主要因素，并从企业投资决策，企业经营决策和企业财务决策3个方面提出了相应的税收筹划策略。
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| 关 键 词： | 企业 财务管理 税收筹划 |
| 文章编号： | 1671-0924（2005）09-0058-03 |
| 收稿时间： | 2005-04-01 |
| 修稿时间： | 2005-04-01 |
On Financial Management in Modern Enterprises and Tax Planning Strategy |
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| LAI Yue-xin, LIU Zhong. On Financial Management in Modern Enterprises and Tax Planning Strategy[J]. Journal of Chongqing University of Technology(Natural Science), 2005, 19(9): 58-60 |
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| Authors: | LAI Yue-xin LIU Zhong |
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| Abstract: | From the perspective of financial management of enterprises, this paper analyzes the factors affecting the enterprise tax bearing under the present taxing system, puts forward corresponding tax planning strategy from the aspects of investment strategy, operation decision making, and financial decision making of enterprises. |
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| Keywords: | enterprise financial management tax planning |
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