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随着社会主义市场经济体制的建立和深化发展,纳税是每个企业应尽的义务。如何在法律允许的范围内,合理地最大限度地减轻企业的税收负担,已成了纳税人关注的焦点。文章从分析企业税收筹划的目标和意义入手,详细提出了税收筹划在企业财务管理中的几点具体运用。
With the establishment and deepening of the socialist market economic system, tax payment is an obligation that every enterprise should fulfill. How to reasonably minimize the tax burden of enterprises within the scope permitted by law has become the focus of taxpayers’ attention. Starting from the analysis of the goal and significance of enterprise tax planning, the article detailedly put forward some specific application of tax planning in enterprise financial management.