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从企业的角度加强税务管理工作,首先要解决税务管理“管”什么这一问题。由于企业税务管理归根结底是对应缴税款的管理,因此本文试从应缴税款的产生这一角度进行分析。从最“原始”的观点看,企业的应缴税款是企业税务人员以会计数据为基础,根据税法规定计算出来的。如果用T代表应缴税款,A代表会计数据,L代表税法规定,则应缴税款T可用函数表示为:T=f(A)·L,即应缴税款T是以会计
From the enterprise point of view to strengthen tax management, we must first solve the tax management “management ” what the problem. Since enterprise tax management is the management of tax payable in the final analysis, this article tries to analyze from the perspective of tax payable. From the most “original ” point of view, the corporate tax payable is based on accounting data, corporate tax personnel calculated in accordance with tax laws. If T represents the tax payable, A represents the accounting data, L represents the tax law, then the taxable T available function is expressed as: T = f (A) · L, tax payable T is based on accounting