| 科学理解税收筹划灵活适用会计方法 |
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| 引用本文： | 尹岩.科学理解税收筹划灵活适用会计方法[J].潍坊学院学报,2005,5(3):75-77. |
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| 作者姓名： | 尹岩 |
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| 作者单位： | 北京交通大学,北京,100044 |
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| 摘 要： | 税收筹划是一项复杂的系统工程.税收的法规、政策在一定时期内有其一定的适用性、相对的规范性和严密性.企业要达到合法"节税"的目的,必须科学理解税收筹划并灵活运用会计处理方法,才能使筹划的方案得到最好实现.
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| 关 键 词： | 纳税筹划 节税 税收抵税额 |
| 文章编号： | 1671-4288(2005)03-0075-03 |
| 修稿时间： | 2005年3月10日 |
Scientifically Understand Tax Planing, Flexibaly Use Accounting Method |
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| YIN Yan.Scientifically Understand Tax Planing, Flexibaly Use Accounting Method[J].Journal of Weifang University,2005,5(3):75-77. |
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| Authors: | YIN Yan |
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| Abstract: | Tax planing is a complex systemary project. The regulation and policy of tax have their suitability, relative regularity and sincere nature. To approach the purpose of lawful "save tax", enterprises must scientifically understand tax planing and flexibaly use accounting handling method, thus can make the planing strategy best realized. |
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| Keywords: | tax planing save tax off-tax turnover |
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