摘要
在市场经济条件下 ,减轻企业税负是提高企业竞争力的一个重要手段 ,如何在国家法律允许范围内合理筹划企业的各种税金 ,使企业税负最轻 ,成为目前企业面临最为关键的问题之一。文章从企业内部会计处理方法的选择出发 。
Under the condition of market economy,lightening the burden of taxation of enterprise is an important means to improve enterprise competitiveness. How to prepare various kinds of taxes of the enterprise rationally in the range of allowing of national law,and make enterprise not to be most light burden of taxation become key problems which enterprise face at present.Procceding from choice of the accoumting treatment method inside the enterprise,the article analyzes its concrete application of paying taxes in the enterprise.
出处
《郑州航空工业管理学院学报（管理科学版）》
2004年第3期51-52,55,共3页
Journal of Zhengzhou Institute of Aeronautical Industry Management
