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伴随着社会的不断进步,经济得到了高速发展,人们生活水平有了很大提升,企业也得到了空前发展,但是,市场竞争十分激烈,很多企业都没有很好的立足于市场中,究其原因就在于企业并不能很好的实施所得税纳税筹划会计核算工作,本文就对企业所得税纳税筹划会计核算进行探索,旨在企业能够减轻自身税收负担,与此同时,企业能够取得正当税收的利益,为企业会计工作人员提供一个参考的依据。
With the continuous social progress, the economy has been developed at a rapid rate, the standard of living has greatly improved, and enterprises have enjoyed unprecedented growth. However, the market competition is fierce and many enterprises do not have a good foundation in the market. The reason is that enterprises can not well implement the income tax planning accounting work, this article on the enterprise income tax planning accounting exploration to explore, enterprises can reduce their own tax burden, at the same time, companies can obtain the proper tax benefits, For enterprise accounting staff to provide a reference basis.