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对企业专设税务会计的探讨
引用本文:苏艺.对企业专设税务会计的探讨[J].大众科技,2011(12):246-248.
作者姓名:苏艺
作者单位:广西财经学院,广西南宁,530003
摘    要:通过税务会计的职责、税务会计部门的建立等方面对企业专设税务会计进行了探讨,使其能够按照自身的规模设置与之相适应的原则与税务会计职位,明确税务会计人员所应具备的专业技能,税务会计工作应遵循的准则,旨在为企业设立税务会计岗位提供建议。

关 键 词:财务会计  税务会计  纳税筹划

Discussion on setting tax accounts specially for enterprise
Abstract:With the aim of offering suggestions for enterprises setting tax accounts jobs, the responsibilities of tax accounts, the establishment of its department were discussed. It can set up suitable principle and positions of tax accounts according to their own scales, clear the professional skills of tax accounts and the rules should be followed in their work.
Keywords:Financial accounting  Tax accounting  Tax planning
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