【摘要】 企业税务筹划的理论假设是在总结业务实践经验的基础上 ,通过逻辑推理得出的判断 ;通过对纳税人行为的成本——收益分析 ,得出税务筹划是企业理性选择的结论。而要进行税务筹划 ,仅有良好的愿望还是不够的 ,它还需要借助一定的条件 ,运用相应的方法才能得以实现。更多还原

【Abstract】 The theoredical hypothesis of Eneerprise eax planning was drawn from logical reasoning which depends on the concluding practical exprences;By analyzing the action cost profit analysis we draw the conchsion that tax planning is the rational choice.And it isn’t enough only to have good wishes when carrying out tax planning.it still needs to have the aid of certain conditions and to apply the related methods.更多还原