国有商业银行税务会计师纳税筹划及其意义探讨

Research on Tax Planning and Role of Tax Accountant in State-owned Commercial Banks

通过研究相关税收法规和条文,认为国有商业银行可以通过有效利用税收优惠政策,合理规划限制性项目和扣除项目来进行税务筹划,并阐述了税务会计师在国有商业银行的作用和意义。

Based on the studiy of relevant tax laws and provisions,this article draws a conclusion that the state-owned commercial banks could make effective use of preferential tax policies,rational planning of restricted items and deductions for the purpose of tax relief.The author emphasizes the significant role of tax accountant in the state-owned commercial banks.