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公司税收理财探析
引用本文:何二坤.公司税收理财探析[J].昆明冶金高等专科学校学报,2008,24(2):68-70.
作者姓名:何二坤
作者单位:昆明冶金高等专科学校,后勤管理处,云南,昆明,650033
摘    要:现代企业制度治理下原有的会计理财观念和手段在当今社会里已显得十分落后,为了更大地实现企业利益最大化,税收理财就显得尤为重要。采用税收理财,设置税务经理,在遵守国家税收法规和国际税法的前提下,采取适当公允的理财手段,通过合理节税,合法避税,实现企业价值最大化。

关 键 词:税收理财  税务经理  税收优惠  国际税收筹划  企业价值最大化
文章编号:1009-0479-(2008)02-0068-03
修稿时间:2008年3月4日

Probe into Financial Management of Corporate Revenue
HE Er-kun.Probe into Financial Management of Corporate Revenue[J].Journal of Kunming Metallurgy College,2008,24(2):68-70.
Authors:HE Er-kun
Affiliation:HE Er-kun(Logistics Department, Kunming Metallurgy College, Kunming 650033, China)
Abstract:Abstract : To achieve the maximal profit of the enterprise, the revenue and financing seems particularly important because the original financial accounting concepts and methods become very backward under the modem enterprise management system. On the base of abiding by the national revenue laws and regulations as well as the international law, the enterprise may achieve the value maximization through the financial management of revenue, tax manager, taking appropriate fair financing means, the reasonable tax saving and tax avoidance.
Keywords:revenue and financing  tax manager  tax preference  the international tax planning  the maximal value of enterprise
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