摘要
税收筹划是纳税人在税法允许的范围内,根据企业的财务管理和会计核算以及税法提供的政策和选择,做出适合自己的选择,从而达到减税和延缓交税的一种合法手段。企业主要通过财务管理和会计核算部门进行交税筹算,利用这两种手段提升企业的收入,增强企业的发展能力和市场竞争能力。
Tax planning is the taxpayer in the tax law, to the extent permitted according to enterprise＇s financial management and accounting and the tax policies and choices, make suitable for their own choices, so as to achieve a kind of tax cuts and delayed tax legal means.Enterprise mainly through the financial management and accounting department for tax purpose, to improve the capacity of the enterprise and the market competition ability.
出处
《现代工业经济和信息化》
2015年第13期12-13,26,共3页
Modern Industrial Economy and Informationization
关键词
税收筹划
企业管理
会计核算
tax planning
Enterprise management
accounting
