选择合理的会计方法筹划纳税摘 要在市场经济条件下,追求效益最大化是投资者和生产者的最终目的。而减轻企业税负是提高企业竞争力和效益最大化的一个重要手段，如何在国家法律允许范围内合理筹划企业的各种税金，使企业税负最轻，则成为目前企业面临的最为关键问题之一，这便产生了企业如何筹划纳税问题。纳税筹划作为纳税人对经济效益的一种追求是完全必要的,但其实施必须有一定的经济环境和配套措施,并以遵守税法为前提。文中从企业内部会计处理方法的选择出发，来讨论其在企业纳税筹划中的具体运用。关键词 纳税筹划，合理避税，节税ABSTRACTIn the condition of market economic, the ultimate goal of investors and manufactures is pursuing the maximum profit. But relaxation of enterprise burden is an important measure to improve enterprise competition and maximum profit. At present, one of the most important problems enterprise facing is how to arrange varieties of tax reasonably in the scope of the permission of state. So that enterprise achieves the minimum tax burden. So it generates the problem of how enterprise arranges tax. It is completely necessary for a taxpayer refers the tax payment preparation as the pursuit of economy benefits. But there must be special economic circumstances and a set of suitable measures to enforce, and on the premise of abiding by the tax law. The article studied its specific application in the enterprise tax payment with beginning of the processing method that enterprise choice to deal with its interior account.Key words the tax payment preparation, reasonably avoids taxes, festival tax目 录摘要……………………………………………………………………………………………ⅠABSTRACT………………………………………………………………………………………Ⅱ绪论………………………………………………………………………………………………3第一章 纳税筹划概述………………………………………………………………………… 4一、 纳税筹划的产生………...
