摘要
针对改革后农垦企业分开分立成独立纳税主体且其税负日益凸显的客观实际,采用调研、归纳总结、判断推理、类比分析等方法,描述了农垦企业涉税业务核算现状,以实例剖析了农垦企业存在错计错纳税等问题及症因,并有针对性地分析了设立纳税会计并完善其职能等的必要性。
Aiming at the problems that the agribusiness companies were separated into independent taxpayer and the tax burden had become prominent increasingly after the reformation,the researching method was used to describe the status of the tax-related business accounting in agribusiness companies,such as the inductive summarize method,judgment and analogy analysis method. The accounting errors,paying taxes errors and other issues were analyzed as an example,and the necessity of the tax accounting establishment and functions was analyzed.
出处
《黑龙江八一农垦大学学报》
2014年第5期105-108,共4页
journal of heilongjiang bayi agricultural university
基金
黑龙江八一农垦大学大学生创新创业训练计划项目(xc2013030)
关键词
农垦企业
纳税会计
纳税筹划
agribusiness companies
tax accounting
tax planning
