| 相对减少税负的纳税筹划技术与方法探析 |
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| 引用本文： | 张春颖,李维丽. 相对减少税负的纳税筹划技术与方法探析[J]. 长春大学学报, 2007, 0(5) |
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| 作者姓名： | 张春颖 李维丽 |
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| 作者单位： | 长春大学管理学院 吉林长春130022(张春颖)，长春第一热电有限责任公司 吉林长春130052(李维丽) |
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| 摘 要： | 纳税筹划目前越来越引起企业的重视。本文从纳税重视货币时间价值原则、节约近期现金流出角度介绍一种相对减少税负的延期纳税技术,并借助案例分析介绍相对纳税筹划技术的运用。
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| 关 键 词： | 相对减少税负 纳税筹划 货币时间价值 |
Discussion on techniques and methods of tax relief |
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| ZHANG Chun-ying,LI Wei-li. Discussion on techniques and methods of tax relief[J]. Journal of Changchun University, 2007, 0(5) |
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| Authors: | ZHANG Chun-ying LI Wei-li |
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| Affiliation: | ZHANG Chun-ying1,LI Wei-li2 |
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| Abstract: | Nowadays enterprises attach more and more importance to the techniques and methods of how to reduce the tax.This article introduces a technique of tax relief.This technique stems from the viewpoint that the enterprises can reduce the taxation comparatively by postponing the rate paying.What's more,for the sake of illustrating the application of this technology,we also recur to some cases in this article. |
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| Keywords: | tax relief tax planning currency's timing value |
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