新税法背景下的企业会计税务筹划措施分析  

Analysis of Enterprise Accounting and Tax Planning Measures Under the Background of New Tax Law

作　　者：张婷婷 ZHANG Ting-ting(Financial Shared Service Center of China Railway 15 Bureau Group,Luoyang 471000,China)

机构地区：[1]中铁十五局集团财务共享服务中心,河南洛阳471000

出　　处：《中小企业管理与科技》2021年第8期71-73,共3页Management & Technology of SME

摘　　要：现代企业发展应维持较高财务内控能力,尤其在新税法大力推广后,企业需要对会计税务情况加以筹划,提升对发展目标的明确性。会计税务筹划良好开展,可将企业税负压力减轻,能帮助企业将利益最大化,提升企业竞争力。论文对会计税务筹划的概念加以分析,并结合企业发展契机,讨论其筹划应用意义,针对企业在新税法推广后的会计财务筹划现状,提出筹划中的可行性措施,以此降低企业税负压力,让企业具备发展新动力。The development of modern enterprises should maintain high financial internal control ability,especially after the promotion of the new tax law,enterprises need to plan the accounting and tax situation and improve the clarity of development goals.The sound development of accounting and tax planning can reduce the tax burden of enterprises,help enterprises maximize their interests and enhance their competitiveness.This paper analyzes the concept of accounting and tax planning,and discusses its application significance in combination with the development opportunities of enterprises.In view of the current situation of accounting and financial planning in enterprises after the promotion of the new tax law,the paper puts forward feasible measures in the planning,so as to reduce the tax burden of enterprises and make enterprises have new impetus for development.

关 键 词：企业发展 新税法 会计税务筹划 经营管理 

分 类 号：F812.42[经济管理—财政学] F275