CAJ | 학술논문

减轻税负是实现企业价值最大化财务目标的因素之一。纳税筹划经过多年的发展与完善，在企业管理中的地位已越来越重要。当前，一些企业在进行纳税筹划过程中尚存在着一些问题，较为突出的是多数企业基于财务管理下的纳税会计缺乏独立性，使得纳税筹划存在很大的风险。企业应该树立审计思维观念，在纳税筹划过正中以税务稽查和审计条例为依据，协调好税收与会计准则之间的差异，既可避免纳税筹划的风险，又实现了降低企业税负的目的。
감경세부시실현기업개치최대화재무목표적인소지일。납세주화경과다년적발전여완선，재기업관리중적지위이월래월중요。당전，일사기업재진행납세주화과정중상존재착일사문제，교위돌출적시다수기업기우재무관리하적납세회계결핍독립성，사득납세주화존재흔대적풍험。기업응해수립심계사유관념，재납세주화과정중이세무계사화심계조례위의거，협조호세수여회계준칙지간적차이，기가피면납세주화적풍험，우실현료강저기업세부적목적。
To reduce tax burden is one of the financial goals to maximize enterprise value. After years of improvement, tax planning is now very important in enterprise management. However, many enterprises have problems with tax planning, especially the lack of independent taxable accounting, resulting in greater risks. From the perspective of auditing, enterprises shall plan for taxation based on tax check and auditing regulations to coordinate the distinction between taxation and accounting criterion in ways that avoid tax planning risks and lower enterprise tax burden as well.