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税收筹划中企业会计核算方法的选择
引用本文:郭漫.税收筹划中企业会计核算方法的选择[J].郑州航空工业管理学院学报(社会科学版),2005,24(4):114-116.
作者姓名:郭漫
作者单位:新乡广播电视大学,河南,新乡,453003
摘    要:在市场经济环境下,企业作为市场主体的地位逐步确立,并且自主经营,自负盈亏.但作为纳税人,如何在税收上维护自己的合法权益,并从自身利益出发,以节税为目的进行税收筹划,是摆在我们面前的现实问题.文章从企业内部会计核算方法的选择入手,对税收筹划进行了研究和探讨,以帮助企业追求较多的收益.

关 键 词:税收筹划  坏账损失  企业  会计核算方法
文章编号:1009-1750(2005)04-0114-00
修稿时间:2005年4月30日

How to Select Right Accounting Method in Enterprises
GUO Man.How to Select Right Accounting Method in Enterprises[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2005,24(4):114-116.
Authors:GUO Man
Abstract:Under the situation of market economy, enterprise step by step establishes its status as principal part of market. And runs on independence it assume sole responsibility for its profits or losses, but as a tax payer, we face the realistic problem of how to protect our legal rights and interests, and taxation planning for the purpose of saving taxes for our own interest. The following article starts from the selection of the accounting method inside the enterprise. And then go on with the discussion and research of the taxation planning, which can help enterprises seeking more profits, in this way approaching the ideal bourn of chowmatistic.
Keywords:taxation planning  bad debt loss  depreciation  accounting method
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