下载后可任意编辑基于纳税会计的税收筹划探究基于纳税会计的税收筹划探究 张倩 【摘 要】企业经营进展的主要目的是追求最大经济利益和不断降低企业经营成本,进而在激烈的市场竞争中占据有利地位,为此加强企业税收筹划至关重要。企业在对当前执行的会计准则和税收政策熟知情况下,对这些税收政策进行细致分析,并对相应会计准则进行有效运用,可以起到降低企业税负和增加企业利润的作用。基于此,论文对纳税会计基础上的税收筹划进行分析和探讨。 【Abstract】The main purpose of the enterprise"s operation and development is to pursue the maximum economic benefits and continuously reduce the enterprise"s operating costs , so as to occupy a favorable position in the fierce market competition.To this end , it is important to strengthen enterprise tax planning. When enterprises are familiar with the current implementation of accounting standards and tax policies, enterprises carefully analyze these tax policies and effectively use the corresponding accounting standards, which can play a role in reducing enterprise tax burden and increasing enterprise profits. Based on this, the paper analyzes and discusses the tax planning based on tax accounting. 【关键词】纳税;经营成本;税收筹划 【Keywords】tax accounting; operating costs; tax planning 【中图分类号】F275.4 【文獻标志码】A 【文章编号】1673-1069(20XX)02-0099-02 1 引言 在社会经济和科学技术不断进展的背景下,企业经营进展过程中面临着更加激烈的市场竞争,而企业想要获得稳步持续进展,除了需要坚持与时俱进以1下载后可任意编辑外,还需要对纳税会计工作给予高度重视,充分发挥纳税会计的税收筹划职能,只有这样企业才能赢得更多利润[1]。论文结合纳税会计和税收筹划概念,对两者之间存在的关系进行探究,并提出纳税会计工作中进行税收筹划需要注意的几点问题,在提高企业税收筹划能力的基础上,使企业获得健康、持续的进展。 2 纳税会计和税收筹划的概念 2.1 纳税会计 纳税会计主要是纳税人根据现行的会计准则和税收法规,借助会计方法对税收资金进行运作的过程,在为企业经营...