摘要
为降低企业税负成本,分析了纳税筹划的目标,得出了企业纳税筹划的最终目标,在此基础上建立盈亏抵补纳税筹划的优化模型.为了便于求解,将非线性的优化模型转换为线性规划模型,并采用单纯形法加以求解,得出盈亏抵补中纳税筹划方案.将该筹划方案与传统方法得到的纳税筹划方案相对比,更接近于企业纳税筹划的最终目标.
To reduce the tax burden,the objective of tax planning is analyzed,the ultimately objective of tax planning for enterprises is obtained,hereby the optimization model for tax planning in profit and loss compensation is established.For easy solution,the nonlinear model is converted into linear model,and the simplex approach is adopted to solve it,thus the scheme of tax planning in profit and loss compensation is obtained.Compared with the result by conventional approach,the result by the optimization model approaches to the ultimately objective of tax planning for enterprises better.
出处
《沈阳工业大学学报》
EI
CAS
2004年第3期337-340,共4页
Journal of Shenyang University of Technology
基金
国家863计划资助项目(2001AA413510)
关键词
优化模型
盈亏
抵补
纳税筹划
成本
optimal model
profit and loss
compensation
tax planning
cost
