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税收筹划的种类及实施纳税筹划的必要性
引用本文:华诚杰. 税收筹划的种类及实施纳税筹划的必要性[J]. 科技情报开发与经济, 2005, 15(8): 90-91
作者姓名:华诚杰
作者单位:浙江财经学院,浙江杭州,310012
摘    要:阐述了纳税筹划、避税筹划、节税筹划、转税筹划等几种税收筹划方式,指出了我国企业实施纳税筹划的必然性。

关 键 词:税收筹划  纳税筹划  避税筹划  节税筹划  转税筹划
文章编号:1005-6033(2005)08-0090-02
修稿时间:2005-03-25

The Types of the Tax Design and the Necessity of Practicing the Tax Payment Design
HUA Cheng-jie. The Types of the Tax Design and the Necessity of Practicing the Tax Payment Design[J]. Sci-Tech Information Development & Economy, 2005, 15(8): 90-91
Authors:HUA Cheng-jie
Affiliation:HUA Cheng-jie
Abstract:This paper expounds several tax designing modes such as the tax payment design, tax avoidance design, tax saving design, and tax transferring design, etc., and points out the necessity of practicing the tax payment design by our country's enterprises.
Keywords:tax design  tax payment design  tax avoidance design  tax saving design  tax transferring design
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