重庆大学学报（社会科学版）2001，Vol.7Issue(2)：48-51,4.
企业税务筹划的效应分析
Analysis of the Effect to Tax Planning
摘要
Abstract
In the course of running after shareholder wealth maximization, the quantities of taxes influence directly profit the corporation gets. So tax planning is the point of corporation financing. It promotes the income effect, substitution effect and finance effect aroused by tax. On the one hand corporation reaches its goal of maximal value, on the other hand the national economic target adjusted and controlled by macro-economic tax policy is realized by it.关键词
税务筹划/收入效应/替代效应/金融效应分类
管理科学引用本文复制引用
李嘉明..企业税务筹划的效应分析[J].重庆大学学报（社会科学版）,2001,7(2):48-51,4.
