the amount of tax to be paid

Pay taxes accountant at financial accounting the mode of adjustings of part, Make and wade tax adjust and have value-added tax income the amount of tax to be paid deduct, deferred questions of circulating tax adjusts by business.

纳税会计作为财务会计组成部分的核算模式，使增值税进项税额抵扣、递延流转税、递延所得税等涉税业务的核算存在弊端，解决上述弊端的有效途径是建立独立企业纳税会计。

and influence enterprises and the individual's real economic incomes that the amount of the amount of tax to be paid of it will be direct.

而其税额的多少会直接的影响企业和个体的实际的经济收益。

how minimization to realize the amount of tax to be paid, cause all accounting attention of subject more and more.

如何实现税额的最小化，越来越引起各会计主体的重视。

By enterprises income tax planning, we can cut down the amount of tax to be paid reasonably and effectively, safeguard and realize the financial management objective of enterprises. So it is getting more and more important and should be researched carefully.

企业所得税税收筹划作为一种能合理有效降低企业税负，维护和实现企业财务管理目标的策略，越来越显示出它的重要性。