| 我国企业税收筹划的现状分析及发展对策 |
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| 引用本文： | 孔祥玲. 我国企业税收筹划的现状分析及发展对策[J]. 山东行政学院学报, 2004, 0(6): 93-94 |
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| 作者姓名： | 孔祥玲 |
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| 作者单位： | 山东轻工业学院,济南 250100 |
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| 摘 要： | 相对于发达国家 ,我国税收筹划发展缓慢。我国税收筹划的发展对策应该是完善税收法制 ,以法治税 ;加强法制宣传和税收筹划指导。企业税收筹划要注意长远和整体利益 ,大力发展税务代理机构
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| 关 键 词： | 税收筹划 避税 税收法制 税务代理 |
| 文章编号： | 1008-3154(2004)06-0093-02 |
| 修稿时间： | 2004-08-31 |
Analysis about Present Status of Tax Planning of Enterprises and the Countermeasures |
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| KONG Xiang-ling. Analysis about Present Status of Tax Planning of Enterprises and the Countermeasures[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2004, 0(6): 93-94 |
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| Authors: | KONG Xiang-ling |
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| Abstract: | Relative to the developed countries, the tax planning of China develops slowly. The countermeasures are mainly following: perfecting the laws of tax, administrating the tax by law, strengthening the legal propaganda and the guidance to tax planning. And we should pay attention to the interests of the long-term and whole and develop of tax agency. |
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| Keywords: | Tax Planning Present Status Countermeasures |
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