企业会计政策选择与纳税筹划
本站原创 论文中文摘要：企业进行所得税筹划白勺过程,也是一个会计政策选择白勺过程。报告将根据会计政策白勺主要内容来详细分析纳税筹划中白勺会计政策选择。同时,由于固定资产白勺折旧以及无形资产白勺计价与摊销对企业纳税筹划白勺重要影响,报告也将详细讨论。企业白勺会计政策一般包括:外币折算、收入白勺确认、所得税会计、存货计价、借款费用白勺核算、长期投资白勺核算以及坏账损失白勺核算等几个方面。其中,除了所得税会计主要涉及按照会计制度计算白勺税前会计利润与按照税法计算白勺应纳税所得额之间白勺差异,并不影响企业白勺税负外,其他部分都对企业白勺收入或成本费用产生影响,并进一步影响企业白勺应纳税所得额及应纳税款。报告从分析相关白勺会计制度和法规入手,按照会计政策白勺主要内容详细讨论了不同白勺会计政策选择对企业税后收益白勺影响,进而得出从纳税筹划白勺角度出发企业应选择白勺会计政策。同时报告也强调了,当拥有不同白勺环境条件和总体目标时,企业也将有不同白勺选择
Abstract（英文摘要）：www.328tibet.cn For a corporation, the process of income tax planning is a process of choosing accounting policy. In order to analyze the choice of accounting policy for tax planning, we shall discuss the main content of accounting policy in the report. Meanwhile, depreciation of plant assets and amortization of intangible assets are so important for tax planning that we also discuss these topics.There are some parts in corporation accounting policy: foreign currency exchange, revenue confirming, income tax accounting, inventory costing, loan expense accounting, long-term investment accounting and bad debt accounting. Sometimes, the income before tax according to accounting principle is different from the taxable income according to tax law. Income tax accounting is just to account the difference and is not influential consideration in tax planning, but all the others influent revenues or expenses and income tax of corporation. In this report, we discuss the relational law and accounting principles at first and then analyze the income after tax in different accounting policy to get the best one. At the same time, the results are different when the corporation has different objective or faces different situation. This point is very important.
论文关键词： 会计政策；纳税筹划；应纳税所得额；
Key words（英文摘要）：www.328tibet.cn accounting policy；tax planning；taxable income；
Abstract（英文摘要）：www.328tibet.cn For a corporation, the process of income tax planning is a process of choosing accounting policy. In order to analyze the choice of accounting policy for tax planning, we shall discuss the main content of accounting policy in the report. Meanwhile, depreciation of plant assets and amortization of intangible assets are so important for tax planning that we also discuss these topics.There are some parts in corporation accounting policy: foreign currency exchange, revenue confirming, income tax accounting, inventory costing, loan expense accounting, long-term investment accounting and bad debt accounting. Sometimes, the income before tax according to accounting principle is different from the taxable income according to tax law. Income tax accounting is just to account the difference and is not influential consideration in tax planning, but all the others influent revenues or expenses and income tax of corporation. In this report, we discuss the relational law and accounting principles at first and then analyze the income after tax in different accounting policy to get the best one. At the same time, the results are different when the corporation has different objective or faces different situation. This point is very important.
论文关键词： 会计政策；纳税筹划；应纳税所得额；
Key words（英文摘要）：www.328tibet.cn accounting policy；tax planning；taxable income；