| 浅谈以价值链为基础的纳税筹划 |
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| 引用本文： | 卞忠嫒.浅谈以价值链为基础的纳税筹划[J].河北能源职业技术学院学报,2009,9(1):47-48. |
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| 作者姓名： | 卞忠嫒 |
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| 作者单位： | 开滦林西矿业有限公司,河北,唐山,063100 |
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| 摘 要： | 纳税筹划是基于纳税人角度的税收筹划。企业通过合理安排生产经营活动来进行纳税筹划，通过基于价值链为基础的纳税筹划实现资本增值和减少纳税。
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| 关 键 词： | 价值链 纳税 筹划 |
Value Chain-based Tax Planning |
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| BIAN Zhong-yuan.Value Chain-based Tax Planning[J].Journal of Hebei Energy Institute of Vocation and Technology,2009,9(1):47-48. |
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| Authors: | BIAN Zhong-yuan |
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| Institution: | Kailuan Linxi Mining Co.Ltd.;Tangshan Hebei;063100 |
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| Abstract: | Tax planning is based on the taxpayers' point of view.Enterprise makes the tax planning by means of reasonable arrangements for the production and operation activities and realizes capital appreciation and tax reduction by the value chain-based tax planning. |
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| Keywords: | value chain tax planning |
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