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随着我国市场经济的持续发展,税收制度的进一步完善和税收法制进程的加快,人们将越来越多地运用税收筹划来维护自己的合法权益,税收筹划将越来越成熟,并成为企业理财和经营活动中不可或缺的一部分。企业的所得税在会计角度上来看是关于企业中某一项费用的支出,我国征收企业所得税的多少将会对企业的税后净利润造成直接影响,也关系着企业自身的切实利益。
With the continuous development of China’s market economy, the further improvement of the tax system and the acceleration of the legal process of taxation, people will use tax planning more and more to safeguard their own legitimate rights and interests. Tax planning will become more and more mature and become a corporate financial management And an integral part of business activities. In terms of accounting, an enterprise’s income tax is an expenditure on an enterprise’s expenses. The amount of enterprise income tax levied in China will have a direct impact on the after-tax net profit of the enterprise and also the actual interests of the enterprise itself.