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随着企业决策权力的扩大及理财环境的改善,税收筹划已逐步成为企业财务决策的一项重要内容。对企业税收筹划的动机、途径及行为影响的研究成为我国税收理论研究的一个重要方面,本文分析我国目前在税收筹划的理论研究、实际操作中存在的某些偏差,期望能促进税收筹划更好发挥其积极作用。
With the expansion of business decision-making power and the improvement of financial environment, tax planning has gradually become an important part of corporate financial decision-making. The research on the influence, motivation, way and behavior of corporate tax planning becomes an important aspect of the tax theory research in our country. This article analyzes some current deviations in the theory research and practical operation of tax planning in our country, hoping to promote the tax planning better Play its positive role.