| 纳税筹划及会计教学 |
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| 引用本文： | 孙向东. 纳税筹划及会计教学[J]. 河南工业大学学报(社会科学版), 2003, 19(2): 52-53 |
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| 作者姓名： | 孙向东 |
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| 作者单位： | 郑州工业高等专科学校管理工程系,河南,郑州,450007 |
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| 摘 要： | 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。
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| 关 键 词： | 会计教学 纳税筹划 合法权益 |
| 文章编号： | 1008-7419(2003)02-0052-02 |
| 修稿时间： | 2003-02-08 |
Tax Planning and Accounting Teaching |
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| Sun Xiangdong. Tax Planning and Accounting Teaching[J]. Journal of Henan University of Technology(Social Science Edition), 2003, 19(2): 52-53 |
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| Authors: | Sun Xiangdong |
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| Abstract: | 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. |
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| Keywords: | accounting teaching tax planning legal right |
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