摘要
纳税筹划作为企业财务战略的研究范畴,与企业战略联系密切。纳税筹划对制定与实施企业战略具有重要的影响,纳税筹划能够为企业节约税收成本,直接增加企业的净收益,有利于企业在发展中确立竞争优势,实现其战略目标。
There is no doubt that Taxation planning, as a means of financial strategy, is closely connected with the enterprise strategy. However, in this paper, the relation between them is discussed adequately, and then its possib emphasized and likely to impair, le unfavorable influences on the making and implementing of enterprise strategy are presented. In response, the author believes that over-dependency on Taxation planning is or to some extent, degrade the long-term competitiveness of the certain business.
出处
《经济与管理》
2006年第9期59-61,共3页
Economy and Management
关键词
纳税筹划
财务战略
企业战略
taxation planning
financial strategy
enterprise strategy
