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dc.contributor.advisor张光
dc.contributor.author郑瑾
dc.date.accessioned2016-01-13T02:49:25Z
dc.date.available2016-01-13T02:49:25Z
dc.date.issued2014-03-04 15:01:23.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75730
dc.description.abstract税收筹划是市场经济中市场主体成熟的行为体现,是纳税人理性化战略的一部分。笔者认为税务筹划是纳税人在法律规定许可的范围内,通过对企业生产经营的投资、筹资、经营、组织、交易、理财等活动进行事先安排和筹划,使企业税收收入最小化、利润最大化,实现企业免除、减少或是递延纳税义务等的目标,争取获得最大的纳税利益,以让企业获利最大化的综合方案得以实现的纳税优化选择。 现阶段,税收筹划在西方国家经过七十多年的研究发展,已经形成一个比较成熟的学科技术,在社会的经济生活中应用十分广泛,同时也被社会所关注和法律认可,甚至已成为一种谋生的职业,在各国也得到不断完善和运用。而在我国,税收筹划不论在理论研究领域还是实务...
dc.description.abstractTax planning is to reflect the maturity of the market main body in market economy behavior, is a part of taxpayers'rational strategy. The author believes that tax planning is the taxpayers in the extent permitted by law, and planning in advance through the production and operation of enterprises investment, financing, management, organization, trade, financial and other activities, to maximize the...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=40708&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=43219
dc.subject税收
dc.subject增值税
dc.subject税收筹划
dc.subjectTax
dc.subjectValue-added tax
dc.subjectTax Planning
dc.title汕头市中小企业增值税税收筹划研究
dc.title.alternativeShantou City of Small and Medium-sized Enterprise VAT Tax Planning Research
dc.typethesis
dc.date.replied2013-12-14
dc.description.note学位:管理学硕士
dc.description.note院系专业:公共事务学院_公共管理硕士(MPA)
dc.description.note学号:X2010136087


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