[2] 蓋地,錢桂萍. 試論稅務籌劃的非稅成本及其規避[J]當代財經, 2005,(12) .
[3] 麻曉艷. 稅收籌劃的風險與控制[J]福建稅務, 2001,(12) .
[4] 胡俊坤. 稅收籌劃要註意風險的防範[J]福建稅務, 2002,(12) .
[5] 劉芳. 淺析企業稅務籌劃的技巧及風險防範[J]經濟師, 2006,(03) .
[6] 王珍義. 稅收籌劃的風險及其防範[J]經濟問題, 2004,(01) .
[7] 桂高平. 稅收籌劃的風險及其控制[J]審計與理財, 2007,(01) .
[8] 郭梅,張鳳英. 納稅籌劃失敗的原因及對策[J]會計之友(下旬刊), 2007,(11) .
[9] 張秋艷. 淺析企業稅務籌劃的風險及防範[J]會計之友(中旬刊), 2007,(07) .
[10] 陳瓊. 納稅籌劃風險的理性思考[J]財會研究, 2005,(07) .
[11] 梁文濤. 混合銷售與兼營行為的納稅籌劃[J]企業管理, 2008,(07) .
[12] 王逢寶,雷定安,趙瑜婷. 淺談企業稅收籌劃風險及其對策[J]商場現代化, 2006,(32) .
[13] 張新平. 稅務籌劃的博弈分析[J]審計月刊, 2004,(12) .
[14] 董德誌. 企業稅務籌劃的風險與防範[J]冶金財會, 2007,(05) .
西文參考文獻 ***找到 9 條
[1] Rober D.Gordon. Tax Planning Handbook .1982, .
[2] W. I. Sinclair. Allied Dunbar Tax Guide .Longman Professional and Business Communications Division Longman Group Limited, 1985, .
[3] Jefe A Schenepper. Income Tax Planning Under the New Law [J] .USA Today, 2001, (9) :27 .
[4] IBFD. International Tax Glossary .Amsterdam: IBFD, 1988, :67 .
[5] W.B.Meigs,&R.F. Accounting .New York: Harvard Business School Press, 1989, :738 .
[6] Jack Mintz,Michael Smart. Income shifting , Investment and tax competition:theory and evidence from provincial taxation In Canada .Journal of Public Economics, 2004, (6) .
[7] Steven Howard Smith. Tax Accounting Choice:The Costs of Corporate Tax aggressiveness .The Axizona State University, Aug 2000, .
[8] Sharon Kay. An Investigation of Tax and Non Tax Incentives of Relocation Decisions .Texas A&M University, 1997, .
[9] N.J.Xawawwy. Personal Investment and Tax Planning .Macmillan Publishing Corporation, .