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纳税筹划方案决策按决策方案之间的关系可分为接受或拒绝方案决策、组合方案决策和互斥方案决策三种。接受或拒绝方案是指需要对一个备选方案作出拒绝或接受的决策,又叫单一方案的决策:组合方案的决策是指在多个备选方案中选出一组最优的组合方案,它属于多方案决策:互斥方案的决策是指需要在两个或两个以上的备选方案中选出惟一的一个最优方案,它属于多方案决策。鉴于企业纳税筹划中多数属于互斥方案的决策,因此本文只讨论针
Tax planning programs according to the relationship between the decision-making programs can be divided into acceptance or rejection of program decisions, the combination of program decisions and mutually exclusive program decision-making three. Accepting or rejecting a plan refers to a decision that needs to be rejected or accepted by an alternative plan, which is also called a single plan decision. The decision of a combined plan refers to selecting the optimal combination plan among the multiple alternatives Belongs to multi-program decision-making: the decision-making of the mutually exclusive program refers to the need to choose the best of two or more options, it is multi-program decision. In view of the majority of corporate tax planning decisions that belong to the exclusive program, this article only discusses the needle