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新税法下企业会计的税务筹划分析

Tax Planning Analysis of Enterprise Accounting under the New Tax Law

财经聚焦 / 2021,3(3)：59-64 / 2021-05-13 591 576

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• 作者： 乐文珺     
• 单位：

  中南财经政法大学，武汉

• 关键词： 新税法；企业会计；税务筹划
• New Tax Law; Enterprise accounting; Tax planning
• 摘要： 随着社会市场经济的快速发展，现在我国的经济发展形势也随之发生了比较大的变化，税收改革力度也越来越大。这种外部税务环境的改变，也给企业税收筹划工作带去了新的机遇和挑战。在这种背景下，企业要想获得更进一步的发展，企业会计人员必须要跟上时代发展的脚步，这样才可以使企业适应环境的能力得到有效增强，将税收优惠政策的作用充分发挥出来，降低企业税收负担，帮助企业获得更多的经济效益。鉴于这种情况，本文首先简单介绍了税收筹划对企业发展的重要影响，然后对新税法下企业会计税务筹划存在的问题进行了解决分析，最后以此为基础提出了应对措施，希望可以为企业的协调可持续发展贡献更大的力量。
• With the rapid development of the Social market economy, the economic development situation of our country has also changed greatly, and the tax reform has become more and more vigorous. This change of external tax environment also brings new opportunities and challenges to the tax planning of enterprises. Under this kind of background, if the enterprise wants to obtain the further development, the enterprise accountant must keep up with the step of the times, in this way can enable the enterprise to adapt the environment the ability to get the effective enhancement, give full play to the role of preferential tax policies, reduce the tax burden on enterprises, help enterprises to obtain more economic benefits. In view of this situation, this paper first briefly introduces the important influence of tax planning on the development of enterprises, then analyzes the problems existing in the enterprise accounting tax planning under the new tax law, and finally puts forward the corresponding measures on the basis of this, hope to be able to coordinate for the sustainable development of enterprises to contribute greater strength.
• DOI： https://doi.org/10.35534/fef.0303012
• 引用： 乐文珺．新税法下企业会计的税务筹划分析［J］．财经聚焦，2021，3（3）：59-64． https://doi.org/10.35534/fef.0303012