| 企业税务筹划的数理分析 |
| |
| 引用本文： | 李嘉明.企业税务筹划的数理分析[J].重庆大学学报(自然科学版),2001,24(5):48-50,54. |
| |
| 作者姓名： | 李嘉明 |
| |
| 作者单位： | 重庆大学工商管理学院!重庆400044 |
| |
| 摘 要： | 企业的财务管理在追求股东权益最大化的过程中，税收负担的轻重直接关系企业实得利益的多寡，税务筹划是企业理财的重点。它的运用在经济学、博弈论上都具有理论上的必然性，一方面完成企业本身价值最大化的目标，另一方面增加了消费者剩余，是一项多方收益的策略。
|
| 关 键 词： | 税务筹划 偷税 避税 节税 博弈论 企业 财务管理 数理分析 经济学 |
| 文章编号： | 1000-582x(2001)05-0048-03 |
Analysis of Tax Planing by Economics and Game Theory |
| |
| LI Jia,ming.Analysis of Tax Planing by Economics and Game Theory[J].Journal of Chongqing University(Natural Science Edition),2001,24(5):48-50,54. |
| |
| Authors: | LI Jia ming |
| |
| Abstract: | In the course of running after shareholder wealth maximization, the quantities of taxes influence directly profit that corporation gets. So tax planning is the point of corporation financing. It has theoretical inevitability if it is explained by economics and game theory. It is a general-purpose profitability plan. One side corporation reaches its goal of maximal value, on the other side it make consumer surplus increased. |
| |
| Keywords: | tax planning tax cheat tax evasion tax saving demand supply curve game theory |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《重庆大学学报(自然科学版)》浏览原始摘要信息 |
|
点击此处可从《重庆大学学报(自然科学版)》下载全文 |
