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为了维持我国市场经济的长期繁荣稳定,财政部门于2006年正式颁布了《企业会计准则应用指南》,2007年初正式应用于各个企业中执行,新准则中对企业税收做出了新的规定和要求,较之前的会计制度,在会计的计量和核算方面做出了一系列的调整,在一定程度上影响了税收筹划,增强了我国金融市场在国际经济中的竞争力。本文基于国际准则的视角就会计工作展开论述,阐述税收筹划的必要性及其特征,在新的准则下如何壮大企业发展,并对企业税收筹划策略作简要的分析。
In order to maintain the long-term prosperity and stability of China’s market economy, the Ministry of Finance formally promulgated the Guidance on the Application of Accounting Standards for Business Enterprises in 2006, and was formally applied to the implementation of various enterprises in early 2007. The new guidelines set forth new regulations and requirements on corporate taxation , Compared with the previous accounting system, made a series of adjustments in the measurement and accounting of accounting, which affected the tax planning to a certain extent and enhanced our country’s financial market’s competitiveness in the international economy. This article discusses the accounting work based on the international guidelines, elaborates the necessity and characteristics of tax planning, how to strengthen the development of the enterprise under the new guidelines and gives a brief analysis of the corporate tax planning strategy.