浅谈企业“全面纳税筹划”  

Discuss on Enterprise's All-round Tax Planning

作　　者：赵永年 刘爱华 

机构地区：[1]天津正泰有限责任会计师事务所,天津300010

出　　处：《天津市财贸管理干部学院学报》2004年第2期30-31,共2页Journal of Tianjin Institute of Financial and Commercial Management

摘　　要：当前对“纳税筹划”的研究局限于“节税”,正处于指导实践,实际上“纳税筹划”应比“节税”宽得多。在纳税方面还有认识误区和行为误区,须全面加强“纳税筹划”。Currently, tax planning is confined to duty saving, which is not good in guiding the practice. Actually, the content of tax planning is much wider than duty saving. Misunderstanding and wrongdoing still exist concerning rate paying. So tax planning should be fully strengthened.

关 键 词：企业 “全面纳税筹划” “节税”问题 纳税成本 纳税意识 

分 类 号：F275[经济管理—企业管理] F810.42[经济管理—国民经济]