所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。
Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
税务筹划利导了企业税收引起的收入效应、替代效应与金融效应。
It promotes the income effect, substitution effect and finance effect aroused by tax.
税务筹划利导了企业税收引起的收入效应、替代效应与金融效应。
It promotes the income effect, substitution effect and finance effect aroused by tax.
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