摘要
现代经济是一种法治经济,依法纳税是企业(纳税人)应尽的义务。税收的无偿性决定了税款的支付是企业资金的净流出。为了减轻税负,税收筹划便应运而生。企业在进行筹资、投资、收益分配等决策时,使企业的纳税行为在遵守税法的前提下,合理利用税收政策,达到合理避免或延迟纳税、少交甚至免除纳税是管理者、经营者以及财务人员的重要职能。
Modern economy is a kind of lawful economy, legally ratepaying is an obligation of the enterprises （ratepayer）. The gratuitous nature of the revenue determines that the tax payment is a net outgoing of the enterprises＂ fiances. In order to abate the burden of tax, the tax revenue planning thus has engendered through utilizing. When the enterprises to head for the decision-making of raising finance, investing and allotting interests and so on, making its ratepaying deportment under the precondition of standing by the tax law to plausibly apply the ratepaying policies, and to reasonably avoid or delay ratepaying and even pay less or being in exemption are the important responsibility of the managers, dealers and financer.
出处
《攀登（哲学社会科学版）》
2007年第6期76-78,共3页
New Heights(Philosophy and Social Science)
关键词
企业
税收筹划
财务管理
Enterprise
ratepaying planning
financial management
