On tax planning tactics

被引：30
|
作者：
Zhang, LL [1 ]
机构：
[1] China Univ Geosci, Beijing, Peoples R China
来源：
Proceedings of the 2005 International Conference on Management Science and Engineering | 2005年
关键词：
tax planning; elastic space; the technique of tax planning; risk;
D O I：
10.1145/1060745.1060812
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Tax planning is a kind of legitimate economic behavior which permits enterprises less tax payment insofar as this is legal in accordance with the tax law After an analysis of the concept of tax planning, its elastic space and planning techniques, this paper introduces several commonly-used methods and strategies, and then presents the control of the risk of tax planning, to help enterprises to achieve profit maximization by adopting various methods of tax avoidance.
引用
收藏
页码：453 / 459
页数：7
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