会计政策选择中税收筹划
本站原创 论文中文摘要：一、论文所研究问题的目的意义税收筹划是纳税人在履行法律义务的前提下,运用税法赋予的权利,通过对企业经营、投资、理财等活动的事先筹划和安排,尽可能节约纳税的一种方法和手段,它与会计政策有着密切的联系。税收是调节经营者和消费者行为的一种有效的经济杠杆。政府可以根据经营者和消费者谋取最大利润的心理,有意识地通过税收优惠政策,引导投资者和消费者采取符合政策导向的行为,以实现政府某些经济或社会目标。税收筹划是纳税人在履行应尽法律义务的前提下, 运用税法赋予的权利保护自身利益的方法和手段。在国外,税收筹划活动比较普遍。纳税人在决定经营前或在经营过程中,除了对自己面临的各种方案进行比较，以获取税后利润最大化外,往往要委托税务机构的专家们进行税收筹划。但税收筹划在我国尚处于起步阶段,还没有受到普遍的重视。可以预见,随着改革开放的深入,尤其是我国加入WTO后,税收筹划必将受到人们的普遍重视。税收筹划的途径有很多，如投资的税收筹划、筹资的税收筹划、经营方式的税收筹划等等。不同手段的税收筹划有不同的特点。在各种税收筹划中，会计政策选择中的税收筹划与会计制度最密切，而且不影响企业的正常的生产经营活动，受企业内外部的经济、技术条件约束最小。筹划成本最低。因此，最具有可操作性。目前,由于我国经济不够发达,会计惯例较少,国有企业占有的比重较大,审计业务发展较晚,加上我国传统的集体主义文化思想的影响,使会计政策的选择空间较小。1992年12月,财政部发布了《企业会计准则》,这是我国会计史上的一个里程碑。它打破了部门、行业和所有制界限,使所有企业有了一个共同遵守的会计核算规范。它不仅提高了会计信息的可比性,而且促进了企业的公平竞争。2000年12月,财政部又发布了《企业会计制度》,使企业会计核算方法进一步向国际惯例靠拢,同时也扩展了会计政策的选择空间。但与经济发达国家相比,我国的会计<WP=3>政策可选择空间仍有较大差异。笔者相信,随着我国改革开放的不断深入,经济发展速度的加快,金融市场的初具规模以及加入WTO等各种因素的变化,我国会计政策选择的空间必将不断扩大。作为纳税人,有必要认真分析并充分利用这一空间,在政策允许的范围内灵活地选择会计政策以达到减轻税负的目的。因此本文对会计政策选择中的税收筹划进行探讨，无疑具有一定的理论意义和现实意义。二 、论文的基本思路和逻辑结构本文的写作思路，按照理论和实际相结合的方法，首先对会计政策的相关理论问题进行了论述，解释了会计政策的内涵及特征，会计政策选择产生的原因，企业会计政策选择的客观必然性和企业选择会计政策的动机等等。在理论上对会计政策选择有了一个清晰的认识后，本文对会计政策选择中税收筹划的一些理论问题进行了分析。如利益各方对会计政策选择的影响、会计政策中税收筹划的前提假设、会计政策选择中税收筹划的原则等。最后，通过几个会计政策选择中税收筹划的实例，来说明了纳税人如何在会计政策选择时进行税收筹划，以及应该注意的问题。因此，按照写作思路，本文的逻辑结构分为三章：第一章是会计政策选择概述，主要介绍会计政策的内涵及特征、会计政策选择产生的原因、企业会计政策选择的客观必然性、企业选择会计政策的动机、企业选择会计政策需要处理好的几个关系、会计政策选择的客观影响、与会计政策选择相关的会计目标等基本的理论问题。第二章，首先介绍了关于税收筹划的一些基本理论问题。然后主要对会计政策选择中税收筹划进行了理论分析，例如利益各方对会计政策选择影响、会计政策选择中税收筹划的前提假设、税收筹划对会计政策选择的空间等等。使读者对会计政策选择中的税收筹划有一个彻底的认识。第三章会计政策选择中税收筹划的实例分析。主要介绍了几个通<WP=4>过会计政策选择进行税收筹划的案例。三、论文的主要内容及观点会计政策,是指企业进行会计核算和编制会计报表时所采用的具体原则、方法和程序。通常,企业的各种经济业务总有许多认可的会计原则、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)的指导下,根据自己的具体情况,选择最能恰当地反映本企业财务状况和经营成果的某种会计原则、方法和程序。这就是会计政策选择。在选择会计政策时进行税收筹划，就是会计政策选择中的税收筹划。会计政策选择产生的原因有：（1）利益的共享性。（2）企业会计实务的多样性与复杂性。（3）会计计量与报告中的主观性。企业会计政策选择的客观必然性本文主要从下面3个方面论述了企业会计政策选择的客观必然性：（1）会计政策选择是企业会计信息揭示的基础。（2）会计环境的变化要求企业的财会人员探索和选择适宜的会计政策，以保证会计信息的真实与公允。（3）会计政策的选择是完成企业目标和贯彻经营思想的手段。企业选择会计政策的动机一般可以概括为以下几个方面：（1）会计基础上的借债契约；（2）管理报酬；（3）公司控制权之争；（4）税收考虑；（5）经济调整考虑；（6）资本市场考虑；（7）利益相关群体考虑。为了保证企业选择的会计
Abstract（英文摘要）： 1、The purpose and significance of the thesisTax planning is a method and means adopted by the taxpayer to plan and arrange business management、 investment and finance managementof the enterprise beforehand as to se tax payout as much as possible under the premise that the tax payer performs the legal obligation, which correlates closely to accounting policy.Tax is an effective economic leverage to regulate the behior of the business operators and the consumers. The government induces purposely the investors and consumers to take actions in line with the policy guidance to realize some economic and social goals by the preferential tax policies based on the business operators and consumersˊ minds to reach the maximum profits . Tax planning is a method and means to apply the rights entitled by the tax laws to protect our benefits . Tax planning prevails abroad. In and before the management process, the taxpayers will not only compare the after-tax profits of variousprojects facing them ,but also entrust the experts of tax agenciestoconduct tax planning.However, tax planning is still in the preliminary stage in our country without universal attention. We can foresee that tax planning will drawwide-spread attention with the deepgoing of the reform and opening of our country, especially after our countryˊs entry into WTO. There are many ways to conduct tax planning , for example, we can conduct it through investment 、fund raising 、 management modeand etc. Different tax plannings he different features. Tax planning in the choice of accounting policies correlates most closely to accounting policies.It 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<WP=8>cost of tax planning in the choice of accounting policies is the lowest among all tax plannings . Therefore it is most feasible.At the present time, the space of choice of accounting policy is all because our economy does not develop sufficiently, accounting conventions are few, and the traditional collectivi intellectually influences our country. In December, 1992, the Finance Ministry published Business Accounting Criterion, which is a milestone in accounting history. It broke down the boundaries of departments, vocations, and ownership systems to make all enterprises observe the same accounting standard which not only raises the comparability of accountinginformation ,but also promotes equitablecompetition of all enterprises. In December, 2000, the Finance Ministry published Business Accounting System which made the accounting method closer to international convention andexpanded the space of choice of accounting policies. But there are still much discrepancy betweenthe choice of accountingpolicies in economically developed countries and in our country. The author believes that the space of choice of accounting policies will become bigger with the deepgoing of the reform and open in our country ,the quickening of the speed of economic development, the preliminary formation of the capital market and chinaˊs entry into WTO and etc.It is necessary for the tax payer to analyze carefully and make full use of this space to choose accounting policy flexibly in the range permitted by the policy. undoubtedly it is of theoretical and practical significance to discuss the tax planning in the choice of accounting policies at present.2、The basic thought and the structure of the thesisApplying the theory to reality is the basic thought of the thesis. First of all , it disserts the theories whichareconcernedwith accounting<WP=9>policy , explicates the connotation and characteristics of accounting policy , analyzes the reasons for the choice ofaccounting policy anddiscusses the objective inevitability and the motivation of the choice of accounting policy and so on. After theoretically clear recognition of the choice of accounting policy, i
论文关键词： 会计政策；会计政策选择；税收筹划；实例分析；
Key words（英文摘要）： accounting policy；choice of accounting policies；tax planning；sample case analysis；
Abstract（英文摘要）： 1、The purpose and significance of the thesisTax planning is a method and means adopted by the taxpayer to plan and arrange business management、 investment and finance managementof the enterprise beforehand as to se tax payout as much as possible under the premise that the tax payer performs the legal obligation, which correlates closely to accounting policy.Tax is an effective economic leverage to regulate the behior of the business operators and the consumers. The government induces purposely the investors and consumers to take actions in line with the policy guidance to realize some economic and social goals by the preferential tax policies based on the business operators and consumersˊ minds to reach the maximum profits . Tax planning is a method and means to apply the rights entitled by the tax laws to protect our benefits . Tax planning prevails abroad. In and before the management process, the taxpayers will not only compare the after-tax profits of variousprojects facing them ,but also entrust the experts of tax agenciestoconduct tax planning.However, tax planning is still in the preliminary stage in our country without universal attention. We can foresee that tax planning will drawwide-spread attention with the deepgoing of the reform and opening of our country, especially after our countryˊs entry into WTO. There are many ways to conduct tax planning , for example, we can conduct it through investment 、fund raising 、 management modeand etc. Different tax plannings he different features. Tax planning in the choice of accounting policies correlates most closely to accounting policies.It 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<WP=8>cost of tax planning in the choice of accounting policies is the lowest among all tax plannings . Therefore it is most feasible.At the present time, the space of choice of accounting policy is all because our economy does not develop sufficiently, accounting conventions are few, and the traditional collectivi intellectually influences our country. In December, 1992, the Finance Ministry published Business Accounting Criterion, which is a milestone in accounting history. It broke down the boundaries of departments, vocations, and ownership systems to make all enterprises observe the same accounting standard which not only raises the comparability of accountinginformation ,but also promotes equitablecompetition of all enterprises. In December, 2000, the Finance Ministry published Business Accounting System which made the accounting method closer to international convention andexpanded the space of choice of accounting policies. But there are still much discrepancy betweenthe choice of accountingpolicies in economically developed countries and in our country. The author believes that the space of choice of accounting policies will become bigger with the deepgoing of the reform and open in our country ,the quickening of the speed of economic development, the preliminary formation of the capital market and chinaˊs entry into WTO and etc.It is necessary for the tax payer to analyze carefully and make full use of this space to choose accounting policy flexibly in the range permitted by the policy. undoubtedly it is of theoretical and practical significance to discuss the tax planning in the choice of accounting policies at present.2、The basic thought and the structure of the thesisApplying the theory to reality is the basic thought of the thesis. First of all , it disserts the theories whichareconcernedwith accounting<WP=9>policy , explicates the connotation and characteristics of accounting policy , analyzes the reasons for the choice ofaccounting policy anddiscusses the objective inevitability and the motivation of the choice of accounting policy and so on. After theoretically clear recognition of the choice of accounting policy, i
论文关键词： 会计政策；会计政策选择；税收筹划；实例分析；
Key words（英文摘要）： accounting policy；choice of accounting policies；tax planning；sample case analysis；