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如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,提高企业竞争力,是目前企业面临的关键问题之一。本文从企业会计处理方法的选择出发,研究其在企业所得税纳税筹划中的具体运用。
It is one of the key problems facing the enterprises how to reasonably plan all kinds of taxes within the scope permitted by the national laws so as to minimize the tax burden on enterprises and enhance their competitiveness. This article starts from the choice of enterprise accounting method and studies its concrete application in the enterprise income tax planning.