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税收筹划是企业在对政府税法体系进行认真比较分析后所做出的纳税优化和规划。本文分析了税收筹划对企业会计核算的作用和影响,对企业税收筹划的方法与措施进行了探讨。
Tax planning is the business tax system optimization and planning made after careful comparative analysis of the government tax system. This article analyzes the effect and impact of tax planning on the accounting of enterprises, and explores the methods and measures of enterprise tax planning.