企业税务筹划的理论假设、理性选择和实务解析  

Theovedical Hypothesis、Rational Choice and Practical Analysis of Enterprise Taxation Planning

作　　者：李广舜[1] 伍文中[1] 

机构地区：[1]新疆财经学院,新疆乌鲁木齐830012

出　　处：《辽宁财专学报》2002年第6期7-10,共4页Liaoning Financial College Journal

摘　　要：企业税务筹划的理论假设是在总结业务实践经验的基础上 ,通过逻辑推理得出的判断 ;通过对纳税人行为的成本——收益分析 ,得出税务筹划是企业理性选择的结论。而要进行税务筹划 ,仅有良好的愿望还是不够的 ,它还需要借助一定的条件 ,运用相应的方法才能得以实现。The theoredical hypothesis of Eneerprise eax planning was drawn from logical reasoning which depends on the concluding practical exprences;By analyzing the action cost profit analysis we draw the conchsion that tax planning is the rational choice.And it isn t enough only to have good wishes when carrying out tax planning.it still needs to have the aid of certain conditions and to apply the related methods.

关 键 词：企业 税务筹划 理性选择 理论假设 财务管理 

分 类 号：F275.4[经济管理—企业管理]