纳税筹划及会计教学

Tax Planning and Accounting Teaching

澄清有关纳税筹划的某些不正确认识，指出纳税筹划是市场经济发展的必然现象，是企业的合法权益，大学会计教学应培养学生纳税筹划的相应能力。

This paper clarifies some incorrect thinking about tax planning, pointing out tax planning is inevitable phenomenon in market economy. It is a legal right for enterprises. College accounting students should be able to make tax planning.