摘要
从企业的生命周期入手,对企业设立阶段、经营、筹资和投资方面的税收筹划进行了探讨和分析,提出了可行的筹划方案,以使企业达到减轻税负,增加营运资金的目的。
The paper analyses tax planning in such links as the organization, operating, financing and investing of an enterprise. And it proposes the feasible tax plans, aiming to lighten the tax burden and increase the working capital of an enterprise.
出处
《宁波大学学报（人文科学版）》
2005年第5期118-123,共6页
Journal of Ningbo University：Liberal Arts Edition
