中小企业合理避税方法与违规避税手段  

Reasonable Tax Avoidance Method and Illegal Tax Avoidance Measures for Small and Medium-sized Enterprises

作　　者：许丽斌 

机构地区：[1]山西省工业管理学校,山西太原030012

出　　处：《科技创新与生产力》2015年第3期14-16,共3页Sci-tech Innovation and Productivity

摘　　要：在合法合规的前提下,纳税人采用相应的方法尽可能减少税负,可实现自身经济利益的最大化。企业合理避税可促进税收法规的完善,又有利于资源的合理配置和产业结构的调整。文章介绍了几种企业常见的避税方法。Under the premise of legal compliance, taxpayers using corresponding method as far as possible to reduce the tax burden, whose maximize the realization of their own economic interests. Reasonable tax avoidance of enterprises can promote the perfection of tax laws and regulations, but also conducive to the rational allocation of resources and the adjustment of industrial structure. This paper introduces several methods of enterprises common tax avoidance.

关 键 词：合理避税 税收法规 企业避税 

分 类 号：F275[经济管理—企业管理]