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近些年来伴随着税收执法力度的不断加强,以及现代企业管理理念的提升,现阶段我国的财政税收工作也取得了巨大的发展与进步,然而也有大量企业普遍存在核算差错致使少纳税情况发生的现象,因此就其中错计少纳情况予以具体的分析与探讨,研究相应的应对策略与方法,对于构建和谐的税企关系,确保企业依法合理纳税,维护企业与国家的双重经济利益,均具有极其重要的作用与价值。
In recent years, along with the continuous strengthening of tax law enforcement and the improvement of modern business management concepts, tremendous progress has been made in China’s fiscal and taxation work at the present stage. However, there are also a large number of enterprises that make accounting mistakes lead to less tax payment Therefore, it is necessary to analyze and discuss the situation in which the wrong accounting is less satisfied, to study the corresponding coping strategies and methods, to establish a harmonious relationship between tax enterprises and enterprises, to ensure that enterprises pay taxes legally and to safeguard the dual economic interests of enterprises and the state, Extremely important role and value.