| 论企业税收筹划 |
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| 引用本文： | 黄璐璐.论企业税收筹划[J].淮北职业技术学院学报,2007,6(6):28-30. |
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| 作者姓名： | 黄璐璐 |
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| 作者单位： | 淮北职业技术学院,财务处,安徽,淮北,235000 |
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| 摘 要： | 随着社会主义市场经济的发展和改革开放的进一步深入,税收筹划得到了蓬勃发展.本文通过对企业税收筹划的主要形式和方法的分析,明确了税收筹划与偷税、漏税的区别,肯定了税收筹划的现实性,指出了税收筹划中应注意的问题,进一步加强了对税收筹划问题的再认识.
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| 关 键 词： | 税收筹划 避税 节税 偷税 税收优惠政策 企业税收筹划 Enterprises 再认识 加强 问题 漏税 偷税 分析 方法 改革开放 发展 市场经济 社会主义 |
| 文章编号： | 1671-8275(2007)06-0028-03 |
| 修稿时间： | 2007年9月17日 |
On the Tax Mobilization of Enterprises |
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| HUANG Lu-lu.On the Tax Mobilization of Enterprises[J].Journal of Huaibei Professional and Technical College,2007,6(6):28-30. |
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| Authors: | HUANG Lu-lu |
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| Institution: | HUANG Lu-lu |
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| Abstract: | With the socialist market economic development and further reform and opening up,tax mobilization gets the vigorous development.By analyzing the main forms and methods of tax mobilization of enterprises,this paper defines clearly the distinction between tax mobilization and tax evasion,and confirms the reality of the tax mobilization,pointing out some problems that should be paid attention to in tax mobilization. |
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| Keywords: | tax mobilization avoidance tax savings evasion preferential tax policies |
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