| 税收筹划的成本效用分析 |
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| 引用本文： | 吴艳芳,白燕.税收筹划的成本效用分析[J].广东技术师范学院学报,2004(2):32-34. |
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| 作者姓名： | 吴艳芳 白燕 |
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| 作者单位： | 广东技术师范学院财经系，广东技术师范学院师资培训中心 广东广州 510665，广东广州 510665 |
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| 摘 要： | 在当今社会税收筹划的效用是不能否认的,但税收筹划也绝不能忽略成本,只有在税收筹划所得的效益大于成本时,税收筹划方案才是合理的,成功的,可行的。所以企业进行税收筹划必须进行成本效用分析。
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| 关 键 词： | 税收筹划 成本效用 分析 节税 财务利益最大化 |
| 文章编号： | 1672-402X(2004)02-0032-03 |
| 修稿时间： | 2004年3月2日 |
Analyzing of Effectiveness of Cost Accounting in Revenue Planning |
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| Wu Yanfang,Bai Yan Dept. of Finance and Economics,Guangdong Polytechnic Normal Univ.,Guangzhou ,China.Analyzing of Effectiveness of Cost Accounting in Revenue Planning[J].Journal of Guangdong Polytechnic Normal University,2004(2):32-34. |
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| Authors: | Wu Yanfang Bai Yan Dept of Finance and Economics Guangdong Polytechnic Normal Univ Guangzhou China |
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| Institution: | Wu Yanfang,Bai Yan Dept. of Finance and Economics,Guangdong Polytechnic Normal Univ.,Guangzhou 510665,China |
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| Abstract: | The applications of revenue planning are important in the present society, but the cost accounting in rev-
enue planning cannot be ignored. Only under such a condition that the interests of revenue planning is higher than the
cost accounting is the revenue planning reasonable, acceptable and successful. So cost accounting must be carried out in
revenue planning. |
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| Keywords: | revenue planning effectiveness of cost accounting revenue - saving maximization of interests |
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