税收筹划与企业业务过程监督管理  

Tax Planning for the Supervision and Management of the Business Process

作　　者：杜洪林[1] 杨慧芳[1] 

机构地区：[1]中南财经政法大学,湖北430073

出　　处：《上海市经济管理干部学院学报》2011年第4期38-41,共4页Journal of Shanghai Economic Management College

摘　　要：当前我国企业缺乏运用税收筹划的手段管理企业,企业在决策过程中税务监督的缺失常常给企业带来巨大的税收风险。通过相关案例探讨现行税法理论,并分析公司设立、股权交易、合同签订等环节如何进行税收筹划,有利于加强企业业务过程中的税务管理。In the present it appears very few for enterprise to manage an enterprise by means of the taxation planning in China.The lack of the Taxation supervision often brings a huge tax risk.This text focuses on analyzing current tax law theory,and combines with actual situation,such as how to establish the company,trade equity,and sign a contract.At last,it briefly puts forward how to strengthen the tax management of enterprise business process.

关 键 词：税收筹划 企业业务 监督管理 

分 类 号：F275[经济管理—企业管理]