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企业竞争优势的取得主要靠降低成本和提高市场占有率来获得,税金作为企业成本费用的一项主要组成部分,对企业的会计收益和企业目标的实现有着重要的影响。如何纳税、何时纳税对企业有利是企业目前面临的最为关键的问题之一,纳税筹划是解决这一问题的有效途径,它主要是指纳税人在财务管理中所形成的符合立法意图的减轻税负的行为,是企业在现有组织结构和经营条件既定的情况下,通过事前对自身经营管理工作进行适当安排,充分利用有关的税收优惠措施,增加营运资金,取得“节
Enterprise’s competitive advantage is mainly obtained by reducing costs and increasing market share. Taxes, as a major part of the enterprise’s cost, have an important influence on the accounting income and the realization of the enterprise’s goals. How to pay tax and when tax is beneficial to the enterprise is one of the most crucial problems the enterprise is currently facing. Tax planning is an effective way to solve this problem. It mainly refers to the reduction of the taxpayer’s intention in the financial management Tax acts, the enterprise in the existing organizational structure and operating conditions established circumstances, by prior to their own management work to make the appropriate arrangements to make full use of the relevant tax incentives to increase working capital, access to "section