Tax planning is lased on the taxpayers' point of view. 摘要納稅籌劃是基於納稅人角度的稅收籌劃。
Finally, it analyzes the tax plan by financial ratios and Do Pont Analysis Method, and shows the economical effects of tax planning. 最後通過財務指標比率對比及運用杜邦財務分析模型,對納稅籌劃方案進行效益分析,揭示納稅籌劃帶給企業的實際經濟效益。