| 浅谈企业的税收筹划 |
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| 引用本文： | 卢娟.浅谈企业的税收筹划[J].有色金属设计,2006,33(3):78-80. |
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| 作者姓名： | 卢娟 |
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| 作者单位： | 云南丰和会计师事务所有限公司,云南,昆明,650021 |
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| 摘 要： | 指出当今企业在努力节约成本、费用时,往往忽视了涉税成本。而涉税成本的节约,并不是通过不交税、少交税、偷税、骗税等手段达到的,而是通过合理、合法的税收筹划来实现的。笔者阐述了税收筹划与偷税的本质区别,并用实例介绍了企业应如何利用合理、合法的税收筹划方式,来节约涉税成本,使企业获得更多的税后利益。
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| 关 键 词： | 企业税收筹划 偷税 涉税成本 利润最大化 |
| 文章编号： | 1004-2660(2006)03-0078-03 |
| 修稿时间： | 2005年12月10 |
Discussion about Tax Planning of Enterprise |
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| LU Juan.Discussion about Tax Planning of Enterprise[J].Nonferrous Metals Design,2006,33(3):78-80. |
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| Authors: | LU Juan |
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| Abstract: | Usually,tax-involved cost would be ignored when an enterprise is trying to save costs.In fact,the tax-involved cost can be saved by making out a lawful and reasonable taxation plan,other than by not paying tax,paying less tax,tax dodging and tax cheating.The paper describes the essential distinguish between taxation planning and tax dodging and how to make the enterprise get profit by using a sound tax plan. |
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| Keywords: | Enterprise taxation planning tax dodging tax-involved cost maximization of profit |
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