论文部分内容阅读
纳税筹划与企业的会计政策选择有着十分密切的关系。我国企业会计制度规定:企业可以在会计核算中,对于诸多可选择的会计处理方法,选择适用于本企业的会计处理方法。同时还规定:对其结果不确定的交易或事项,以最近可利用的信息为基础做出估计等。这些有关会计政策选择方面的规定,无疑为企业进行纳税筹划提供了可能和实施的空间。而对于中小企业来说,尽可能减少纳税支出是中小企业会计的主要动机。在利益的趋动下,一些企业甚至出现了偷税逃税的现象,因此,加强对《企业会计政策选择与纳税筹划分析》这一课题的研讨,显得尤为重要。
Tax planning and the choice of accounting policies have a very close relationship. China’s enterprise accounting system provides: Enterprises can be in accounting, for a number of alternative accounting methods, choose to apply to the enterprise accounting methods. It also provides for the estimation of transactions or events whose outcome is uncertain based on the most recently available information. These provisions on the choice of accounting policies undoubtedly provide enterprises with possibility and implementation of tax planning. For SMEs, as much as possible to reduce tax expenditures is the primary motivation for SME accounting. Under the trend of interest, some enterprises even appear to evade tax evasion. Therefore, it is particularly important to intensify the discussion on the topic of “Enterprise Accounting Policy Choice and Analysis of Tax Planning”.