摘要
随着经济的稳步发展我国税收收入不断增加,税收逐渐成为财政收入的重要来源。纳税筹划是税收财务管理中的一个重要方面,它对企业的经营投资等方面的经济活动进行统筹和规划,实现纳税节约,使公司盈利最大化。会计核算方法是纳税筹划活动中重中之重的财务工作。合理合法的运用会计核算方法才能使企业做出适合自身发展的纳税筹划方案,增强企业的竞争力。
With the steady development of the economy tax revenue in our country has constantly increased, the tax has become an important source of fiscal revenue. Tax planning is an important aspect of revenue financial management, and it conducts co - ordination and plan for the economic activities of enterprises in operation and investment etc. , so as to realize taxpaying saving and the company profit maximization. Accounting method is the priority among priorities in financial work of tax planning activities. Only applying accounting method reasonably and legitimately enable enterprises to make tax planning scheme suitable for the development of themselves, to enhance the competitiveness of enterprises.
出处
《吉林工程技术师范学院学报》
2014年第8期52-53,共2页
Journal of Jilin Engineering Normal University
关键词
会计核算
纳税筹划
财务管理
financial accounting
tax planning
financial management