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随着我国税收征管制度的不断完善,企业税收筹划的欲望在不断增强,企业更是迫切地需要精通税收政策、能够为企业提供专业税务筹划的人才,以期通过科学合法有效的纳税筹划,达到降低实际税负的目的。文章通过分析纳税筹划能力具备的基本要求,结合广州工商学院2015级会计学本科专业学生实际情况,探索提高学生纳税筹划能力的有效途径。
With the constant improvement of the tax collection and management system in our country, the desire of tax planning in enterprises is constantly increasing. Enterprises are urgently required to be proficient in taxation policies and able to provide professional tax planning personnel with the aim of reducing the tax planning through scientific and effective tax planning The purpose of the actual tax burden. By analyzing the basic requirements of tax planning ability and combining with the actual situation of undergraduates majoring in accounting in 2015 in Guangzhou Institute of Business and Technology, the article explores effective ways to improve students’ tax planning ability.