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企业财务税收制度存在的问题及对策

Problems and Countermeasures of Enterprise Financial Tax System

Finance and Economics Focusing / 2020,2(3): 72-76 / 2020-07-16 1064 1287

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• Authors: 董新梅
• Information:

  井冈山大学，吉安

• Keywords:
  Enterprise; Taxes; Problem; Countermeasures
  企业; 税收; 问题; 对策
• Abstract: Tax revenue is one of the main sources of China’s state-owned economy. While protecting China’s economic foundation, tax revenue also plays a role in further ensuring the legalization of enterprise operation and supervising the flow of enterprise assets. Taxation is not only a social obligation that enterprises should fulfill, but also a glorious responsibility entrusted to them by law. But in real life, there are still many problems to be solved in the field of accounting and taxation. This paper attempts to comprehensively analyze the problems existing in enterprise finance and taxation in the new period and discuss the corresponding countermeasures. 税收是我国国有经济的主要来源之一，税收在保护了我国经济基础的 同时，也有着进一步保障企业运营合法化、监管企业资产流动的作用。税收不 仅是企业应当完成的社会义务，也是法律赋予企业的光荣责任。但是在现实生 活中，企业的财会税收领域依然存在着许多有待解决的问题。本文尝试综合分 析新时期企业财会税收存在的问题，并对与之相对应的对策进行探讨。
• DOI: https://doi.org/10.35534/fef.0203012c
• Cite: 董新梅．企业财务税收制度存在的问题及对策［J］．财经聚焦，2020，2（3）：72-76．