| 试论企业纳税筹划问题 |
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| 作者单位： | 榆次液压集团有限公司 山西 |
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| 摘 要： | 文章首先对企业进行纳税筹划的必要性进行分析,然后分别从会计政策和会计估计两方面阐述企业纳税筹划的方法,最后提出企业纳税筹划中需要注意的问题,为我国企业进行纳税筹划提供了参考。
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| 关 键 词： | 纳税筹划 会计政策 会计估计 |
On Tax-paying Design of Enterprise |
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| Liang Yi. On Tax-paying Design of Enterprise[J]. Friend of Science Amateurs, 2007, 0(5) |
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| Authors: | Liang Yi |
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| Abstract: | Firstly,this paper analyses the necessity of tax-paying design in an enterprise.Secondly,method for tax-paying design is discussed in aspects of accounting policy and accounting estimation.The last part provides some points that should be paid attention to in tax-paying design,providing reference for tax-paying design of an enterprise in our country. |
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| Keywords: | tax-paying design accounting policy accounting estimation |
| 本文献已被 CNKI 等数据库收录！ |
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