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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:

第4卷

期数:

2002年01期

页码:

23-26

栏目:

经济与管理

出版日期:

2002-03-20

文章信息/Info

Title:

Study on the Taxation Planning of Financial Management of Enterprise

作者:

刘早春

长安大学经济管理学院,陕西西安　 710064

Author(s):

LIU Zao-chun

College of Economics and Management, Chang′an University, Xi′an 710064, China)

关键词:

市场经济; 企业; 税务筹划; 财务管理

Keywords:

market economy; enterprise; taxation planning; financial management

分类号:

F406.73　

DOI:

-

文献标志码:

A

摘要:

税务筹划是市场经济的必然产物,已成为企业财务管理的一项重要内容。论述了税务筹划 含义、特征及意义,探讨了企业开展税务筹划应考虑的因素及采用的方法,研究了企业财务管理活 动中税务筹划的应用问题。

Abstract:

Taxation planning has become an importment part of financial management of enterprise under the present market economy. The concept,characteristic and the meaning are discussed,the factors that taxation planning should think and the methods in undertaking a taxation planning are probed into and the application of taxation planning in financial management of enterprises is studied.

参考文献/References:

[1]　王春林,尤常青.现代企业职业经理人[M].西安:陕西 师范大学出版社,2001.
[2]　李　刚.企业财务管理中运用税收筹划的探讨[J].经 济经纬,2001,(3).
[3]　楼百均.论企业税收理财[J].上海会计,2001,(1).
[4]　张彩英.对税收筹划的认识及思考[J].上海会计, 2001,(3).
[5]　张　孟.现代企业税务策划问题探讨[J].交通财会, 2001,(5).

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备注/Memo

备注/Memo:

收稿日期: 2001-12-25
作者简介:刘早春(1964-),女,陕西富平人,长安大学经济管理学院讲师。

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更新日期/Last Update: 2002-03-20