摘要
企业财务制度的建设与完善需要税收筹划,当前企业所处的社会经济环境为企业进行税收筹划提供了可能性。为了充分发挥税收筹划在企业财务管理中的作用,企业进行税收筹划必须遵循服从于财务管理总体目标、服务于财务决策过程、依法性、综合衡量、事先筹划等原则,只有这样,才能真正做到“节税增收”。
The construction and perfect of enterprises' accounting system needs tax management. The present social and economic environment provides a possibility for enterprises to manage tax. In order to play the role of tax management in accounting management of enterprises, enterprises should manage tax under the whole purpose of accounting and use it to serve accounting deciding process. Only by this, enterprises can achieve “save tax and increase profit”.
出处
《兰州商学院学报》
2005年第1期101-104,共4页
Journal of Lanzhou Commercial College
关键词
税收筹划
财务管理
企业决策
tax management
accounting management
enterprises' decision