Co-operative Economy ＆ Science. 2012, (03)

纳税筹划动因及对策

郑素芬焦晓静

河南科技学院

Abstract: 纳税筹划是纳税人安排自身经济活动以达到税负最小化的涉税理财活动。起步于20世纪九十年代初的我国企业纳税筹划整体上处于低水平阶段,而提高筹划水平成为筹划主体——纳税企业关注的问题。本文从筹划动因开始分析,进而提出增强纳税筹划的对策。

Keywords：

纳税筹划; 纳税意识; 节税;

DOI：
10.13665/j.cnki.hzjjykj.2012.03.047
Series：
Subject：
Classification Code：
F275

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