摘要
税收筹划存在人文、经济、法律环境不完善,认识上有误区、筹划方法使用单一、税收筹划人员的文化素质和专业技能水平低的问题,需要从完善环境、提高认识、规范财务、强化培训等方面给予完善。
There are several problems existing in tax-paying plan activity. For example, humanity, economy and law environment are imperfect; mistake areas exist in the knowledge; the planning methods are simple and single; the planners＇ civilization character and specialty technical ability are low. We should resolve these problems from perfecting the environment, raising the knowledge, normalizing financial affairs, reinforcing the cultivation, etc.
出处
《山东工商学院学报》
2006年第3期45-47,共3页
Journal of Shandong Technology and Business University
关键词
税收
税收筹划
财务管理
tax-paying
tax-paying plan
financial management
