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税收筹划是企业实现价值最大化的有效途径
引用本文:董恒英. 税收筹划是企业实现价值最大化的有效途径[J]. 淮南职业技术学院学报, 2006, 6(2): 35-37
作者姓名:董恒英
作者单位:淮南职业技术学院,安徽,淮南,232001
摘    要:目前企业进行税收筹划来提升自身价值已成为关注的焦点,这一行为具有必然性、可能性,也是企业实现价值最大化的有效途径;企业进行税收筹划可采用转让定价法、成本法、筹资法、租赁法、税收优惠法等;企业在筹划过程中还应注意税收筹划与生产经营、偷税、企业利益的关系。

关 键 词:税收筹划  合法权益  税收优惠
文章编号:1671-4733(2006)02-0035-03
收稿时间:2006-03-19
修稿时间:2006-03-19

Tax Planning is the Effective Way to Realize the Value Maximization of Enterprises
DONG Heng-ying. Tax Planning is the Effective Way to Realize the Value Maximization of Enterprises[J]. Journal of Huainan Vocational & Technical College, 2006, 6(2): 35-37
Authors:DONG Heng-ying
Abstract:Enterprises carry on tax planning to promote their own value that has become the concerned focus at present.This behavior is not only possible but also necessary and it is the effective way to realize the value maximization of enterprises.The methods of tax planning have the method of transferring and fixing price,the method of cost,the method of raising funds,the method of lease and the method of tax preference etc.At the same time enterprises should also notice the relation of tax planning with production and management evade taxes and interests of enterprises in the course of planning.
Keywords:tax planning  legitimate rights and interests  tax preference
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