| 有效税收筹划评估模型的构建 |
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| 引用本文： | 潘亚岚,方虹. 有效税收筹划评估模型的构建[J]. 杭州电子科技大学学报, 2008, 0(4) |
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| 作者姓名： | 潘亚岚 方虹 |
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| 作者单位： | 杭州电子科技大学财经学院 |
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| 摘 要： | 有效税收筹划是一种研究纳税人在现有各种约束条件下选择最有利的税收筹划方案的理论,纳税人应结合企业战略,在税收筹划时充分考虑交易各方利益、隐性税收、非税成本和筹划风险。本文基于有效税收筹划理论的四条关键思路,构建了有效税收筹划方案选择的评估模型,为企业开展税务筹划提供方法路径和技术支持。
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| 关 键 词： | 有效税收筹划 税后收益最大化 经济利润 评估模型 |
The Establishment of the Evaluation Model of Effective Tax Planning |
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| PAN Ya-lan,FANG Hong. The Establishment of the Evaluation Model of Effective Tax Planning[J]. Journal of Hangzhou Dianzi University, 2008, 0(4) |
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| Authors: | PAN Ya-lan FANG Hong |
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| Affiliation: | PAN Ya-lan,FANG Hong(School of finance,Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China) |
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| Abstract: | The effective tax planning is a theory of studying how taxpayer selects the most favorable plan under a variety of constraints.It requires that the taxpayer should take all the parties of the transaction,covert tax,non-taxable incomes and tax planning risk into consideration.Combining tax planning and enterprise strategic goals,the paper tries to establish the evaluation model of the effective tax planning to provide some approaches and technical support according to the four key points in the effective tax... |
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| Keywords: | effective tax planning maximize after-tax interests economy margin evaluation model |
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