| 浅谈跨国企业的税收筹划 |
| |
| 引用本文： | 何灵,李雯.浅谈跨国企业的税收筹划[J].科技情报开发与经济,2005,15(12):161-162. |
| |
| 作者姓名： | 何灵 李雯 |
| |
| 作者单位： | 江西财经大学,江西,南昌,330013 |
| |
| 摘 要： | 跨国经营的目的是在全球范围内实现利润的最大化，税收筹划在其财务管理工作中的地位日益重要。阐述了跨国企业税收筹划产生的主观原因、客观原因和几种常用的税收筹划方法。
|
| 关 键 词： | 跨国企业 税收筹划 避税 税率 |
| 文章编号： | 1005-6033(2005)12-0161-02 |
| 修稿时间： | 2005年1月14日 |
Talking about the Tax Planning of the Transnational Companies |
| |
| HE Ling,LI Wen.Talking about the Tax Planning of the Transnational Companies[J].Sci-Tech Information Development & Economy,2005,15(12):161-162. |
| |
| Authors: | HE Ling LI Wen |
| |
| Abstract: | The target of the transnational operation is to realize the maximum of the profit in the scope of the whole world, and the position of the tax planning in the financial management is more and more important. This paper expounds the subjective and objective causes of the tax planning of the transnational companies, and puts forward some methods for the tax planning. |
| |
| Keywords: | transnational company tax planning avoidance of tax tax ratio |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
