摘要
纳税已成为财务管理的重要职能之一,并发挥着越来越重要的作用。但是,就我国企业纳税筹划的现状而言,还存在许多令人担忧的问题:第一,企业纳税筹划意识淡薄;第二,企业纳税筹划观念陈旧;第三,企业纳税筹划理论体系落后。提高企业纳税筹划水平需从以下几个方面入手:首先应树立正确的纳税筹划意识,其次要进行纳税筹划理论创新,最后要提高企业纳税筹划水平。
As the gradual setting-up of socialist market economy,tax planning begin to show up prominently on the stage of economy of China,and is playing a more and more important role in financial management.this paper illustrates three aspects of enterprise issue involved tax planning as flowing:First,the idea of taxes planning is oldfishioned;Second,unrealization of taxes planning importance;Third,the theory of taxes planning is backgound.To improve the level of tax planning,three measures shoud be taken.
出处
《西安财经学院学报》
2004年第6期55-58,77,共5页
Journal of Xi’an University of Finance & Economics
