摘要
本文从税收筹划的基础理论出发，阐述了税收筹划在企业中运用的主要方法，有力论证了税收筹划的有效运用是实现企业税负最小化和所有者权益最大化的重要手段。
This article embarked from the tax revenue preparation basic theory, elaborated the tax revenue preparation in the enterprise the utilization main method, has proven the tax revenue preparation effective utilization is powerfully realizes the enterprise tax burden minimum and the ownership interest maximization important method.
出处
《中国经济与管理科学》
2008年第6期143-144,共2页
Chinese Economy Management Science Magazine
关键词
税收筹划
企业
运用
The tax revenue preparation Enterprise Utilization
