摘要
本文在介绍了我国企业主要的会计政策和税收筹划的相关理论的基础上,重点阐述了我国税收筹划存在的误区和进行会计政策选择是企业进行税收筹划的客观必然要求。
This article introduces correlation theories of main enterprise accounting policies in China and tax revenue preparation,and elaborates with emphasis that accounting policy choice is the objective necessity which the enterprise carries on the tax revenue preparation.
出处
《技术与教育》
2009年第1期32-34,共3页
Technique & Education
关键词
会计政策
税收筹划
必然性
accounting policy
tax revenue preparation
inevitability
