关于企业税收筹划  

About Enterprise Tax Revenue Preparation

作　　者：周家亮 翁东东[2] 

机构地区：[1]福建省第一公路工程公司,福建362000 [2]泉州师范学院,福建362000

出　　处：《天津市财贸管理干部学院学报》2007年第1期43-44,46,共3页Journal of Tianjin Institute of Financial and Commercial Management

基　　金：福建省教育厅科技项目(JA05319)

摘　　要：纳税企业作为独立核算、自主经营、自负盈亏的经济实体,在遵守税法的前提下,可以合理地安排自己的经济活动,缴纳最少的税款,以获取最大的利润。这就需要进行税收筹划,制定筹划策略,充分利用政策,从而使企业获取越来越大的收益。Enterprise, as an economic substantiality with independent accountability, autonomous management, and being responsibly for its own profits and losses, can reasonably arrange its economic activities, pay the lowest taxes and earn the highest profits according to the laws. This needs tax revenue preparation, making countermeasures, making full use of the policis in order to make more and more benefits.

关 键 词：税收筹划 税收优惠 会计政策 

分 类 号：F810.42[经济管理—财政学]