| 企业纳税筹划探析 |
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| 引用本文： | 陈宏伟. 企业纳税筹划探析[J]. 东华大学学报(自然科学版), 2003, 29(6): 135-138 |
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| 作者姓名： | 陈宏伟 |
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| 作者单位： | 东华大学旭日工商管理学院,上海,200051 |
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| 摘 要： | 在重新认识纳税筹划的必要性的基础上，明确提出纳税筹划是实现国家税收调控职能的必要环节，是实现企业财务目标的重要手段，是企业财务决策的重要内容。
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| 关 键 词： | 纳税筹划 税收 企业 |
| 修稿时间： | 2003-08-22 |
Reserch and Analysis of Enterprise''''s Tax Planning |
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| CHEN Hong-wei. Reserch and Analysis of Enterprise''''s Tax Planning[J]. Journal of Donghua University, 2003, 29(6): 135-138 |
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| Authors: | CHEN Hong-wei |
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| Abstract: | Based on the reconsidering the necessity of tax planning, the paper address explicitly that tax planning is the essential point to make the government play its regulating and governance role, and the significant approach to accomplish enterprise's financial objectives, as well the main part of enterprise's financial decision-making. |
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| Keywords: | tax planning taxation enterprise |
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