%0 Journal Article
%T Formation and Implementation of Tax Planning<br>论税收筹划的形成机制与实现手段
%A ZHOU Xia-fei
%A <br>周夏飞
%J 浙江大学学报(人文社会科学版)
%D 2001
%I 
%X Contract theory and taxation differences may explain the motivation of businesses for tax reduction. Whether or not this motivation finally functions in the business' tax planning is determined to a large extent by the business' external environment. A business can implement its tax planning through financing, investment, management and other finance decisions. Government help in the tax planning of individual businesses is conducive to the implementation of tax policies.
%K tax reduction
%K tax planning
%K environment
%K financial decisions<br>减税
%K 税收筹划
%K 制度环境
%K 财务决策
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1924CB483152CA50D4FC5BD3CBB47B847F&cid=585D04A2453D8AD5DDFFE8BE5B16E24C&jid=D60DCFE5A8F7BD187924CADC70161E70&aid=9F994C931BBDF14E&yid=14E7EF987E4155E6&vid=4AD960B5AD2D111A&iid=94C357A881DFC066&sid=B0EBA60720995721&eid=3986B25773CB6C30&journal_id=1008-942X&journal_name=浙江大学学报(人文社会科学版)&referenced_num=2&reference_num=0