| 试论企业纳税筹划 |
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| 引用本文： | 王小加.试论企业纳税筹划[J].湖南冶金职业技术学院学报,2003(3). |
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| 作者姓名： | 王小加 |
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| 作者单位： | 株洲冶炼集团有限责任公司 湖南 |
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| 摘 要： | 阐述了企业纳税筹划的含义、企业进行纳税筹划的必要性以及如何进行纳税筹划,并结合有关案例进行了简要分析。
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| 关 键 词： | 纳税筹划 纳税意识 企业目标 |
On Tax Planning |
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| WANG Xiao-Jia.On Tax Planning[J].Journal of Hunan Metallurgical Professional Technology College,2003(3). |
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| Authors: | WANG Xiao-Jia |
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| Abstract: | This paper puts forward some questions about tax planning, such as: what tax planning means, why it is necessary for corporations to do tax planning and how to do it. Some related cases are also included and analysed. |
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| Keywords: | tax planning consciousness of tax-paying enterprise's goal |
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