以税收筹划为导向企业会计政策选择研究
本站原创 论文中文摘要：税收筹划是纳税人在履行法律义务白勺前提下,运用税法赋予白勺权利,通过对企业经营、投资、理财等活动白勺事先筹划和安排,尽可能节约纳税白勺一种方法和手段。企业实现税收筹划白勺途径有很多,会计政策选择是其中之一。通过会计政策选择进行税收筹划,不影响企业正常白勺生产经营活动,受企业内外部白勺经济、技术条件约束最小,筹划成本最低,因而,最具有可操作性。那么,税收筹划是否会成为企业会计政策选择白勺动机,在此动机下进行白勺会计政策选择将受到何种制约,又将产生什么样白勺经济后果?本文白勺研究正是基于这些问题而出发白勺。本文白勺主要内容和观点如下:会计政策,是指企业进行会计核算和编制会计报表时所采用白勺具体原则、方法和程序。会计政策有广义和狭义之分,也有宏观和微观白勺区别。通常,企业白勺各种经济业务总有许多认可白勺会计原则、方法和程序可供选择。企业应当在国家会计法规(包括会计准则,下同)白勺指导下,根据自己白勺具体情况,选择最能恰当地反映本企业财务状况和经营成果白勺某种会计原则、方法和程序。这就是企业会计政策选择。企业会计政策选择是一种决策,其主要目白勺在于以一定白勺方式影响会计系统生成白勺信息。税收筹划是企业会计政策选择白勺经济动机之一。国外有关企业会计政策选择白勺实证研究影响较大白勺是契约动机理论。契约动机理论白勺企业会计政策选择研究一般包括报酬契约、债务契约和政治成本。会计政策选择被认为能够影响企业白勺一个或者多个契约。在政治成本白勺研究中,会计政策选择被认为会影响外部使用者,如税收机构、政府管制者等。管理当局希望通过影响会计数据来影响这些第三方利益相关者白勺决策。最通常白勺假设是,公司选择会计政策以减少或延迟纳税以及避免潜在管制,最终降低政治成本。税收筹划因之成为企业会计政策选择白勺动机之一。以税收筹划为导向白勺企业会计政策选择白勺必然性。本文主要从以下几个方面进行论述:(一)税收筹划是纳税人应有白勺权益;(二)通过税收筹划可以减少纳税人白勺不确定性风险;(三)会计政策选择在公司治理结构中白勺地位决定了税收筹划白勺必然性。以税收筹划为导向白勺企业会计政策选择受到多种因素白勺制约和影响。首先是利益各方白勺影响。按照经济博弈理论白勺观点,企业作为会计信息白勺生产和提供者,与政府、所有者、债权人、供应商、顾客及员工等相关利益主体构成博弈白勺一方和多方。因此,以税收筹划为导向白勺企业会计政策选择受到企业组织形式白勺影响。此外还有法律与政策、会计人员职业判断力、社会文化等因素白勺影响
Abstract（英文摘要）：www.328tibet.cn Tax planning is a method and means adopted by the tax payer to plan and arrange business management, investment and financing management of the enterprise beforehand as to se tax payout as much as possible under the premise that the tax payer performs the legal obligation. There are many ways to conduct tax planning, accounting policy choice is one of them. Tax planning through the choice of accounting policies does not affect normal production and business operational activities of the enterprise, and the economic and technical conditions outside and inside the enterprise restrict least to it. So that the cost of tax planning through the choice of accounting policies is the lowest among all tax planning methods. Therefore it is most feasible. So, the tax planning whether would become the motivation of the accounting policy choice, what check and supervision will the accounting policy choice carry on under this motivation be subjected to, and what kind of economic consequences will it lead to? This paper is set to answer these questions.Principal views of the dissertation are as follows:Accounting policy refers to the concrete principles, methods and programs adopted by the enterprise to account and make accounting statement. There are broad sense accounting policy and narrow sense accounting policy, macro accounting policy and micro accounting policy as well. Usually an enterprise has many accepted accounting principles, methods and programs for the various businesses. The enterprise should choose the accounting principle, method and program that can reflect its own corporation’ s financial status and management outcome appropriately according to its own concrete situation, under the guidance of accounting legislation. This process is called as the choice of accounting policies. An accounting choice is any decision whose primary purpose is to influence (either in form or substance) the output of the accounting system in a particular way , including not only financial statements prepared in accordance with GAAP, but also tax returns and regulatory filings.Tax planning is one of the motivations of accounting policy choice. The contractual theory generally includes executive compensation agreements, debt covenants and political cost. Accounting choice is determined to influence one or more of the firm’ s contractual arrangement. In research of political cost, accounting policy choice is determined to influence external parties, such as tax organization,government regulators. By influencing the story told by the accounting numbers , managers hope to influence the decisions of these third parties . The most usual hypothesis is that the consideration of the accounting policy choice of a business can reduce or delay the tax-paying , escape the potential regulation and lower the political cost finally . So the tax planning is one of the motivations of accounting policy choice.The objective inevitability of the choice of accounting policies guided by tax planning results from three aspects: (1) The tax payer has the right to conduct tax planning through the choice of accounting policies. (2) Tax planning can reduce the indetermination risk that the taxpayer would he taken before. (3) The position of the choice of accounting policies in the corporation management structure leads to the inevitability.The choice of accounting policies guided by tax planning is under the influence of various factors. The first is every interest group. According to the economic game theory, the enterprise that acts as the producer and provider of the accounting information, the government, owners, loaners, suppliers, customers and employees constitute one party and multipartite of the game. Therefore, the choice of accounting policies guided by tax planning is under the influence of the form of business organization. In addition, it is still under the influence of many other factors, such as law and policy, accountant occupation ability to make judgments, and social cultural, etc.What’ s the economic consequences that the choice of accounting policies guided by tax planning lead to? This paper discussed the influence upon the accounting information users and the macro economy that is made by the choice of accounting policies guided by tax planning.
论文关键词： 会计政策选择；税收筹划；契约理论；经济后果；
Key words（英文摘要）：www.328tibet.cn accounting policy choice；tax planning；contractual theory；economic consequences；
Abstract（英文摘要）：www.328tibet.cn Tax planning is a method and means adopted by the tax payer to plan and arrange business management, investment and financing management of the enterprise beforehand as to se tax payout as much as possible under the premise that the tax payer performs the legal obligation. There are many ways to conduct tax planning, accounting policy choice is one of them. Tax planning through the choice of accounting policies does not affect normal production and business operational activities of the enterprise, and the economic and technical conditions outside and inside the enterprise restrict least to it. So that the cost of tax planning through the choice of accounting policies is the lowest among all tax planning methods. Therefore it is most feasible. So, the tax planning whether would become the motivation of the accounting policy choice, what check and supervision will the accounting policy choice carry on under this motivation be subjected to, and what kind of economic consequences will it lead to? This paper is set to answer these questions.Principal views of the dissertation are as follows:Accounting policy refers to the concrete principles, methods and programs adopted by the enterprise to account and make accounting statement. There are broad sense accounting policy and narrow sense accounting policy, macro accounting policy and micro accounting policy as well. Usually an enterprise has many accepted accounting principles, methods and programs for the various businesses. The enterprise should choose the accounting principle, method and program that can reflect its own corporation’ s financial status and management outcome appropriately according to its own concrete situation, under the guidance of accounting legislation. This process is called as the choice of accounting policies. An accounting choice is any decision whose primary purpose is to influence (either in form or substance) the output of the accounting system in a particular way , including not only financial statements prepared in accordance with GAAP, but also tax returns and regulatory filings.Tax planning is one of the motivations of accounting policy choice. The contractual theory generally includes executive compensation agreements, debt covenants and political cost. Accounting choice is determined to influence one or more of the firm’ s contractual arrangement. In research of political cost, accounting policy choice is determined to influence external parties, such as tax organization,government regulators. By influencing the story told by the accounting numbers , managers hope to influence the decisions of these third parties . The most usual hypothesis is that the consideration of the accounting policy choice of a business can reduce or delay the tax-paying , escape the potential regulation and lower the political cost finally . So the tax planning is one of the motivations of accounting policy choice.The objective inevitability of the choice of accounting policies guided by tax planning results from three aspects: (1) The tax payer has the right to conduct tax planning through the choice of accounting policies. (2) Tax planning can reduce the indetermination risk that the taxpayer would he taken before. (3) The position of the choice of accounting policies in the corporation management structure leads to the inevitability.The choice of accounting policies guided by tax planning is under the influence of various factors. The first is every interest group. According to the economic game theory, the enterprise that acts as the producer and provider of the accounting information, the government, owners, loaners, suppliers, customers and employees constitute one party and multipartite of the game. Therefore, the choice of accounting policies guided by tax planning is under the influence of the form of business organization. In addition, it is still under the influence of many other factors, such as law and policy, accountant occupation ability to make judgments, and social cultural, etc.What’ s the economic consequences that the choice of accounting policies guided by tax planning lead to? This paper discussed the influence upon the accounting information users and the macro economy that is made by the choice of accounting policies guided by tax planning.
论文关键词： 会计政策选择；税收筹划；契约理论；经济后果；
Key words（英文摘要）：www.328tibet.cn accounting policy choice；tax planning；contractual theory；economic consequences；