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传统的纳税管理是指企业在经济业务已发生并完成账务处理后进行计缴税款的行为,其决策仅从企业短期获得税收利益的角度来考虑,而忽略了企业的长期发展目标及整体价值。本文拟通过分析企业战略与企业税负的关系,并从企业价值链的角度出发,研究企业应如何开展战略导向纳税筹划,构建基于全局和长远发展的纳税管理体系,实现企业税务管理从战术性、事务性管理向战略性、全局性管理转变,走精益化管理的道路,提升企业整体效益。
The traditional tax management refers to the business in the economic business has occurred and completed after the accounting treatment of tax behavior, the decision-making only from the short-term tax benefits enterprises to consider the point of view, while ignoring the company’s long-term development goals and the overall value. This paper intends to analyze the relationship between corporate strategy and corporate tax burden, and from the perspective of the enterprise value chain, how to carry out strategic-oriented tax planning for enterprises to build a tax management system based on the overall situation and long-term development, , Transactional management to strategic, global management change, take the road of lean management and enhance the overall efficiency of enterprises.