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在市场经济体制下,企业为了能够在激烈的竞争中获胜,必然会采取各种措施降低成本,以实现自身经济利益的最大化。纳税支出作为企业的一项重要成本,直接影响到企业经济利益最大化目标的实现。准确、合理地运用会计政策进行税收筹划,科学、合法地降低企业纳税成本达到税负最轻、实现企业价值最大化,已被越来越多的企业关注。
Under the market economy system, in order to win the fierce competition, enterprises will inevitably take various measures to reduce costs so as to maximize their own economic interests. As an important cost of an enterprise, tax expenditure directly affects the realization of the goal of maximizing the economic benefits of an enterprise. Accurate and reasonable use of accounting policies for tax planning, scientifically and legally reduce the tax costs of enterprises to achieve the lightest tax burden, to maximize the value of the enterprise has been more and more companies concerned about.