浅谈企业内部核算的纳税筹划

TAX-paying plan in the internal accounting ofan enterprise

从企业发展角度看 ,纳税筹划是企业的一种创新设计 ,也是最能体现产权边界的权利。企业内部核算的纳税筹划 ,是企业理财的一个重要领域 ,应给予足够的认识。

So far as the deve lopment of an enterprise is concerned, the tax-paying plan is a creative programme. The tax-paying plan in the internal accounting of an enterprise is an important territory about the enterprise's financial management.