浅谈新会计准则条下企业如何进行税收筹划.docVIP

浅谈新会计准则条件下企业如何进行税收筹划 摘要：随着我国新的会计准则体系的建立与实施，中国已进入一个新的会计时代。新会计准则的颁布，标志着我国与国际惯例趋同的中国会计准则体系的正式建立。新的会计准则由于诸多的会计政策、计量模式、收益确认方法、会计处理方法的改变，其实施自然会对企业生产经营和财务状况等产生重大影响，进而影响企业的税收。本文通过对我国新会计准则体系下某些会计政策等方面变化的分析，初步探讨了对企业纳税的影响。以期对企业科学运用新会计准则进行纳税筹划的理论研究和实践有所帮助。 关键词：新会计准则；企业税收；纳税；筹划 新会计准则对企业所得税引入资产负债表债务法，要求企业采用纳税影响会计法进行所得税会计核算，而且必须使用资产负债表债务法进行账务处理。企业所得税核算采用资产负债表债务法将暂时性差异对所得税的影响金额递延到以后各期。如果企业存在较多的可抵扣暂时性差异，按照资产负债表债务法，其影响金额计入递延所得税资产或负债，导致暂时性差异发生当期利润和权益的增加，以及差异转回时利润和权益减少。如果企业存在较多的应纳税暂时性差异，采用资产负债表税务法会导致差异发生当期利润和权益的减少而差异转回时利润和权益的增加。 参考文献 [1]孙莉.我国商业银行企业所得税税负分析——兼议新会计准则对银行企业所得税改革的影响，当代财经，2009(12) [2]杨冬梅.浅谈新会计准则下的企业所得税处理，现代商业，2008(21) [3]光俊红.新会计准则对企业所得税税收筹划的影响及对策分析，现代商业2009(32) [4]金旭.新会计准则对企业所得税会计处理的影响，中国高新技术企业，2008(21) [5]王秀红.新会计准则下企业所得税的处理，中小企业管理与科技，2010(10) relationship between Government and business. The two sessions, General Secretary of Pro, clear the word succinctly summarized the new relationship between Government and business, as pure politics, reshaping the political relationship specified in the direction. District leaders in handling political and business relations, engage in trading power for money, and finally stumbled, we a lesson, always keep in mind that Pro, clean practicing Pro, clear. Pro is to open a sincere engagement with private enterprise to help solve practical difficulties; Clear is to clarify the Division of power, exercised in accordance with, private entrepreneurs with innocent purity, not abusing power for personal gain, not to engage in trading power for money. Third, in order to maintain fairness and justice. Fairness and justice is the lifeline of the rule of law, is the best development environment. Currently, lax law enforcement and the judicial sector in our region also exist to varying degrees, law enforcement departments and individual window units power for personal gains and bribes, thick friends, relations, human cases, money cases in which seriously infringe on the legitimate rights and interests of enterprises and people. Especially some law