| 企业所得税税务筹划问题与对策 |
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| 引用本文： | 蓝利.企业所得税税务筹划问题与对策[J].嘉应学院学报,2007,25(2):54-57. |
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| 作者姓名： | 蓝利 |
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| 作者单位： | 建设银行,梅州分行,广东,梅州,514021 |
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| 摘 要： | 中国企业所得税税务筹划的存在问题,在外部环境方面包括税收制度不够完善、税收执法随意性大等问题;在内部环境方面包括企业的税务筹划意愿不足、财务会计行为规范程度不够、会计政策利用不充分等问题。要解决这些问题必须营造税务筹划的法制化环境,强化企业开展税务筹划的意识,并做好优化企业所得税税务筹划的会计基础工作。
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| 关 键 词： | 企业 所得税 税务筹划 |
| 文章编号： | 1006-642X（2007）02-0054-04 |
| 修稿时间： | 2007-02-21 |
The Problem and Countermeasure to Taxaffairs Preparation of Enterprise Income Tax in Our Country |
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| LAN Li.The Problem and Countermeasure to Taxaffairs Preparation of Enterprise Income Tax in Our Country[J].Journal of Jiaying University,2007,25(2):54-57. |
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| Authors: | LAN Li |
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| Institution: | China Construction Bank, Meizhou Branch,Meizhou 514021, China |
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| Abstract: | Enterprise income tax in our country has some problems:in the outer environment aspect,tax revenue system is insufficient;the law enforcement is lax and its preparation is insufficient.In its inner environment aspect, tax affairs preparation wish,its financial inventory accounting the behavior standards degree and the use of accounting policy are all inadequate.To solve these problems,we should construct a legal system environment,strengthen enterprise to carry out consciousness of tax affair preparation and optimize the inventory basic work of enterprise income tax. |
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| Keywords: | enterprise income tax tax affairs preparation |
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