Maximize value is the financial objective in firm which modern financial theory base on.It is a crucial issue that how to effectively encourage manager to perform toward the objective.We construct a noncooperation game about collection information through which we demonstrate that the distribution of power between the shareholders and managers in the corporation determines the value.

本文阐析了企业在公益、救济性捐赠中如何从捐赠内容、方式、对象及捐赠企业自身性质、企业规模、捐赠凭据和减免程序等方面开展纳税筹划。

中国在实施西部大开发过程中必然会加强包括广大发展中国家在内的所有世贸组织成员的经济合作,吸引更多的外资来开发西部这片热土.西部开发的深入发展,国际避税行为的发生不可避免.当前西部税务机关开展反避税工作难度很大,遇到很多问题.