【摘要】 纳税筹划是指纳税人为实现自身价值最大化和使其合法权利得到充分的行使,在既定的纳税环境下,对多种纳税方案进行优化选择的一种理财活动。与我国诸多的纳税筹划研究文献大多只是单纯地从纳税的角度考虑问题,不同的是以纳税筹划的本质和现实意义作为研究起点,具体的分析了企业利润分配中的纳税筹划活动。更多还原

【Abstract】 Tax planning refers to the financial activity in which a taxpayer chooses the best scheme in certain tax environment for the purpose of utmost right.Many research documents of tax planning in China focus only on taxation.This paper stresses the essence and actual importance of tax planning and deals with tax planning in profit distribution of the enterprises.更多还原