| 纳税筹划探讨 |
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| 引用本文： | 黎维和,王一苗.纳税筹划探讨[J].重庆工贸职业技术学院学报,2006(1). |
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| 作者姓名： | 黎维和 王一苗 |
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| 作者单位： | 重庆工贸职业技术学院 重庆涪陵408000 |
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| 摘 要： | 纳税筹划是指采用合法的和非违法的手段进行纳税方面的策划和有利于纳税的财务安排,是纳税人在经营中寻求企业行为与政府政策意图的最佳结合点,是依法治税的健康因素,本文阐述了纳税筹划的概念、意义、筹划原则和如何进行纳税筹划。
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| 关 键 词： | 纳税筹划 概念 意义 原则 方法 |
The Discussion on Tax Payment Preparation |
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| Authors: | Li Weihe Wang Yimiao |
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| Institution: | Chongqing Industry & Trade Polytechnic Fuling Chongqing 408000 China |
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| Abstract: | The tax payment preparation means planning and be advantageous to financial arrangement on tax payment by using legitimate and the non- illegal methods, is the best union spot that taxpayers seeks the enterprise behavior and government policy intention in the management, is the healthy factor which administration of tax by law. This article elaborated the concept, the meaning of tax payment preparation and the principles of the preparation, how to go on the tax payment preparation. |
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| Keywords: | Tax payment preparation Concept Meaning Principles Ways |
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