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税务筹划是现代会计的重要组成部分,也是企业实现价值最大化的一种工具,丰富了企业的会计职能。做好筹划纳税是企业提高其市场竞争力的有效手段。如何在国家法律允许的范围内合理筹划企业的各种税金,成为目前企业面临的最为关键的问题之一。本文从纳税筹划的可行性、对会计合算的影响以及税收筹划注意的问题三个方面来研究纳税筹划在企业财务管理中的必要性。
Tax planning is an important part of modern accounting, but also a means of maximizing the value of the enterprise, which enriches the accounting function of the enterprise. Well planning and taxing enterprises to improve their market competitiveness is an effective means. How to reasonably plan various kinds of taxes for enterprises within the scope permitted by national laws has become one of the most crucial issues facing the enterprises at present. This article studies the necessity of tax planning in the financial management of enterprises from three aspects: the feasibility of tax planning, the impact on the cost-effective accounting and the problem of tax planning.