文献类型：期刊文献

中文题名：关于税收筹划的若干思考

英文题名：Some Thoughts On Tax planning

作者：徐茂中[1]

机构：[1]河南财经学院财政金融系

第一机构：河南财经政法大学金融学院

年份：2003

期号：2

起止页码：74-76

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2000】；

语种：中文

中文关键词：税收筹划;偷税;避税;纳税人;投资决策;融资决策

外文关键词：tax planning , tax avoidance and tax evasion

摘要：在我国,税收筹划逐步被有关人员所重视。纳税人要把握好税收筹划与偷税、避税的界限;纳税人可以从投资决策、融资决策和应纳的主要税种等方面进行税收筹划。
In China, tax planning has gradually attracted inore attention from more and more people. Taxpayers are supposed to distinct the difference between tax planning and tax avoidance and tax evasion. Taxpayers are also supposed to make the tax planning in he field such as decision - making for investment, financing and major tax categories, and so on.