摘要
信息是企业进行税收筹划活动的前提和依据。企业所获得的信息精度越高,信息的价值越大,所进行的税收筹划也就越有实用性,越有可能成功。在现实条件下,企业进行的税收筹划是在非对称信息条件下进行的。因此,在税收筹划的实践中,企业应根据税收筹划的不同领域制定多套筹划备选方案,筹划的方案越多,筹划的实际效果就越佳,获得成功的概率也就越大。
Information is a prerequisite and evidence for the enterprise to implement tax planning.The more accurate information the enterprise obtain,the more valuable the information is,thus the more practical tax planning is and the more successful result will be.Under the practical conditions,the tax planning the enterprise carries out is done with non-symmetry condition.Thereby,in the practice of implementing tax planning,the enterprise should set up multiplan choices because the more plans,the better result.
出处
《税务与经济》
CSSCI
北大核心
2004年第1期62-65,共4页
Taxation and Economy
