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dc.contributor.advisor袁新文
dc.contributor.author董学良
dc.date.accessioned2016-02-14T02:59:46Z
dc.date.available2016-02-14T02:59:46Z
dc.date.issued2008-10-21 11:16:13.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28724
dc.description.abstract税收成本是企业经营成本的一个重要组成部分,进行有效的税务筹划可以节约企业的税收成本,对其战略目标的实现能够起到推动作用。不过,当前我国实务界对税务筹划的认识还不太成熟,普遍认为税务筹划的目标就是实现税负最小化;进行税务筹划决策时,目光局限在面临的具体问题上,就税论税,而不是从企业长远发展的角度出发综合考虑筹划方案的设计。在这种观念下实施的税务筹划势必无法摆脱其短视性,涉税风险也较大,不利于企业价值的提高。基于此,本文倡导这样一种筹划观念:税务筹划应该在企业战略管理的指导下进行,以实现权衡利益相关者利益的企业价值最大化作为其目标。 对我国制药行业而言,目前是一个机遇与挑战并存的时代。一方面,得...
dc.description.abstractTax cost plays an important role in the operating cost of enterprises, and that effective tax planning can help taxpayers to save their tax cost and is helpful to the accomplishment of their strategic goal. However, the understanding about tax planning in China’s practical field is not mature yet: the goal of tax planning is just for the minimization of tax burden; when making tax planning decisio...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=17250&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=18927
dc.subject税务筹划
dc.subject医药制造业
dc.subject战略管理
dc.subjectTax Planning
dc.subjectPharmaceutical Industry
dc.subjectStrategy Management
dc.title医药制造行业税务筹划研究
dc.title.alternativeA Study on Tax Planning for Pharmaceutical Industry
dc.typethesis
dc.date.replied2008-06-03
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:20051301110


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