摘要
税收筹划是企业在合法避税的前提下为获得最佳经济利益而对纳税方案进行事先谋划的一种行为。运用当前比较盛行的筹划手段对企业的所得税筹划进行了较为详尽的介绍,让大家对所得税筹划有个大概的认识。
Tax revenue planning is some kind of strong practical introductiong behavior which firms plan in advance to pay tax with the best benefits based on evading tax. This text introduces the corporate income tax in detail with the popular plan method, the aim of which makes the income tax planning generally known.
出处
《江西煤炭科技》
2006年第4期86-87,共2页
Jiangxi Coal Science & Technology
关键词
企业所得税
筹划
enterprise income tax
planning
