税收筹划与企业财务管理

Tax Revenue Plan And Enterprise Financial Management

根据税收筹划的定义、特征及产生必备的条件、税收筹划的原则来分析企业财务,总结经验,旨在抛砖引玉,唤起广大会计工作者的研究热情,使税收筹划的作用在新环境下得以充分发挥。

This paper analyzes the enterprise finance according to the tax revenue preparation definition, the characteristic and the necessary condition as well as the tax revenue preparation principle, and summarizes the experience, it is for the purpose of offering a few ordinary introductory examples so that others may offer their valuable ideas, to arouse the research enthusiasm of general accountants, and enables the function of the tax revenue preparation to display fully under the new environment.