基于会计政策选择的企业税务筹划研究【参考】.docVIP

图书分类号： 密 级： 毕业论文 基于会计政策选择的企业税务筹划研究 STUDY ON CORPORATION TAX PLANNING BASED ON THE SELECTION OF ACCOUNTING POLICIES 学生姓名 班 级 学 号 学院名称 专业名称 指导教师 2012年 5月 20日 摘要 随着市场经济的发展，税务筹划越来越受到企业的重视。如何在遵守国家法律法规的基础上充分利用国家现行的税法，结合企业的具体情况进行合理的税务筹划，最大限度的减少应纳税款，谋求最大效益，使企业和国家达到双赢的目的，是公司纳税人关心的问题。 税务筹划与企业的会计政策选择有着十分密切的关系，同一项经济业务采用不同的会计政策会产生不同的纳税效果。本文运用理论联系实际的方法，结合我国的会计准则和税法制度，通过搜集资料、大量阅读资料，针对具体的公司进行分析。重点从固定资产折旧、无形资产摊销、存货计价方式、收入确认等具体会计政策选择上，阐述税务筹划的运用，加深纳税人对税务筹划的认识。最后提出了企业进行税务筹划时应注意的一些问题，为纳税人开展税务筹划提供了一定的指导。 关键词 税务筹划；会计政策；会计政策选择；双倍余额递减法 Abstract With the development of market economy, tax planning more and more important in enterprises. How to abide by the state laws and regulations on the basis of the current tax law makes full use of the country, combined with the specific situation of the enterprise reasonable tax planning , to minimize the amount of tax payabled, seeking the biggest benefit, make enterprise and national reach the win-win purpose, each responsible for the company’s tax payers are most connerned about. Tax planning and accounting policy selection has a very close relationship, one and the same economic business is used different accounting policy has different tax effect. In this paper, the method of integrating theory with practice, combined with Chinas accounting standards and tax system, by gathering information, a lot of reading material, were analyzed for specific companies. Highlights the depreciation of fixed assets, amortization of intangible assets, inventory valuation method, revenue recognition on the basis of the specific accounting policy choice, expounds the use of tax planning, deepening the understanding of taxpayers tax planning. Finally, put forward the enterprise to carry on the tax planning should pay attention some questions, carry out the tax planning for a taxpayer to provide some guidance. Keywords tax planning accounting policies the choice of the accounting policies double decling bal