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qi yue li lun shi jiao xia na shui chou hua you xiao xing fan si
Pages: 50-51
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  税收政策纳税筹划筹划有效性利益相关者;
Abstract: 当前,我国企业的税收负担较重,企业应充分利用现有的税收政策,进行涉税事项的计划与安排,尽可能地减轻税收负担,实现企业财务目标。但是,纳税筹划安排是否能达到筹划的初衷,需要企业在筹划方案的设计与实施过程中,进行各方面的思考,充分考虑筹划有效性问题。
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