论文第四章从特殊目的载体的会计主体、会计要素、会计确认和计量以及税收问题等方面进行研究。

Chapter four carry on research from accounting subject, accounting key element, accounting confirm and measure and tax revenue issues, etc.

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我国企业税收筹划可行性在于：我国法律确认了纳税人的权利；

The law of our country has confirmed the taxpayer's right.

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企业未按规定提出申请或未经税务机关审核确认的，不得享受上述税收优惠政策。

Enterprises failing to file applications or to be confirmed after review by the taxation organ in accordance with the provisions may not enjoy the aforesaid preferential taxation policies.

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