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目前,大部分现代企业都在对税收进行积极筹划,以期在合法的前提下减轻税收负担、实现企业经济价值的最大化。本文分析了企业税收筹划的内部控制制度,并从人力资源、组织机构方面对其进行策划设计。
At present, most modern enterprises are making positive plans for tax revenue so as to reduce the tax burden under the legal premise and maximize the economic value of the enterprise. This paper analyzes the internal control system of corporate tax planning and plans its design from the aspects of human resources and organizational structure.