摘要
企业税收筹划是近期财税理论界和实务界的一个热点问题。先从理论上论证了税收筹划存在的必然性和合理性,在此基础上界定了税收筹划的内涵,分析了税收筹划存在的制约因素,最后对新形势下税收筹划的发展前景作了展望。
Tax planning is becoming a warmly problem either in the tax theorical field or in the actual field. Firstly, we theoretically discuss the inevitability and rationality of Tax planning. Secondly, we give a accurate definition of tax planning, Also,we analyze the existently limit factos. Finally,we made the outlook of tax planning's application in the new situation.
出处
《经济问题》
CSSCI
北大核心
2004年第8期64-66,共3页
On Economic Problems
