四川农业大学学报 ›› 2007, Vol. 25 ›› Issue (02): 172-175,179.doi: 10.16036/j.issn.1000-2650.2007.02.025

• 研究论文 • 上一篇    下一篇

试论企业经营预算中纳税方案的设计原则

李莉   

  1. 四川商务职业学院, 四川 成都 610091
  • 收稿日期:2007-04-06 出版日期:2007-06-30 发布日期:2017-03-03
  • 作者简介:李莉(1970~),女,管理学硕士,四川商务职业学院讲师,研究方向:财务会计。

Discussion on the Designing Principle of Tax Programme in the Operation Budget of the Enterprise

LI Li   

  1. Sichuan Commercial Vocation College, Chengdu 610091, Sichuan, China
  • Received:2007-04-06 Online:2007-06-30 Published:2017-03-03

摘要: 企业纳税活动与其生产经营过程有着必然的因果关系,只有将企业的纳税筹划自觉纳入企业管理大系统中,渗透在企业生产经营活动的各个方面,与其他各项管理活动紧密结合,才能取得一定成效。企业纳税筹划必须在纳税义务发生之前,融入到企业的全面预算管理活动中去,通过对日常经营、对外投资和理财活动进行事先的筹划和安排,以尽可能地取得一定的税收利益。全面预算控制和管理体系的设计,特别是在企业的经营预算中,应将对未来产销等基本经济活动所造成的企业纳税现金净流出(即纳税方案)的预计作为一项重要内容,合理确定不同经营业务、业务不同环节的预算纳税指标,进行纳税筹划和安排。

关键词: 全面预算管理, 经营预算, 纳税筹划

Abstract: There are necessary causal relations between the tax paying of the enterprise and its production and operation.Hence achievements can only be made when the enterprise tax paying planning is positively incorporated into the whole system of enterprise management, practiced in every aspect of the corporate production and operation and tightly connected with various management activities.The tax paying panning of the enterprise must be incorporated into the overall budgetary management before the occurrence of tax paying obligation to try to make some tax interest through prior planning and arrangement of daily operation, outward investment and assets management.For the overall budget control and design of management system, operation budget of the enterprise in particular, estimate on the net outflow of the cash flow in enterprise tax paying (i.e.the tax paying plan) due to the basic economic activities (such as production and selling) should be deemed as a important task.Based on this, tax paying planning and arrangement can be made with the help of the appropriate determination on budgetary tax paying indexes for various operational businesses and links in the businesses.

Key words: overall budgetary management, operation budget, tax paying planning

中图分类号: 

  • F275