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15.518税收与企业战略(麻省理工学院)

15.518 Taxes and Business Strategy (MIT)
课程网址: http://ocw.mit.edu/courses/sloan-school-of-management/15-518-taxe...  
主讲教师: George Plesko
开课单位: 麻省理工学院
开课时间: 2002-01-01
课程语种: 英语
中文简介:
传统的金融和其他商业课程分析了影响商业决策的广泛因素, 但通常很少系统地考虑税收的作用。相反, 传统的税务会计课程侧重于行政问题, 而忽视了税收因素运作环境的丰富。该课程的目的是通过提供一个承认税务规划机会和适用税收战略基本原则的框架来弥补这一差距。
课程简介: Traditional finance and other business courses analyze a broad spectrum of factors affecting business decision-making but typically give little systematic consideration to the role of taxes. In contrast, traditional tax accounting courses concentrate on administrative issues while ignoring the richness of the context in which tax factors operate. The objective of the course is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy.
关 键 词: 税收; 企业战略; 税务会计
课程来源: 麻省理工学院公开课
最后编审: 2015-09-26:linxl
阅读次数: 88