会计核算方法的选择对企业纳税的影响.doc

会计核算方法的选择对企业纳税的影响 摘 要：随着社会主义市场经济的快速深入发展，税收的调节分配作用也愈发突出，众所周知，不同的会计核算方法对企业的纳税会产生不同的影响，基于我国企业会计制度规定，企业可以在会计核算中，对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；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作出估计。从而为会计核算方法的选择提供了空间，系统地对会计核算的几种方法对企业纳税的影响进行具体的分析和探讨。需要建立起科学合理的会计分析与会计控制系统，让企业的管理者清楚地掌握公司的会计构架、盈利情况和决策的正确方向，成为企业会计决策的关键支持，从根本上改善企业会计状况，从而真正实现有效的会计控制。会计核算是会计管理的重要基础,是归集和提供与会计管理相关信息的主要渠道和手段。 关键字：核算方法 纳税 不同影响 Abstract: with the rapid development of socialist market economy, adjust the distribution of tax effects become increasingly prominent, as everyone knows, the accounting method of different will have different impact on corporate tax, accounting system of Chinas enterprises based on, the enterprise can be in accounting, to many alternative accounting methods, selection applicable to the accounting method of the enterprise; transaction or event uncertainty on the result, to make estimates based on the latest information available for. In order to choose accounting methods provide space, are analyzed and discussed the specific effects on several methods of accounting system to the enterprise tax payment. Need to establish the analysis of accounting and accounting control system scientifically and rationally, the correct direction for the enterprise managers to clearly grasp the companys accounting framework, profitability and decision-making, become the key of enterprise decision support, improve the enterprise accounting situation fundamentally, thus really realize effective accounting control. Accounting is the important basis of accounting management, is the main channel and means of collecting and providing management and accounting information. Keywords: tax effect accounting method 1 绪 论 1 1.1 论文研究的理论意义与应用价值 1 1.2 国内外研究现状 1 1.2.1 国内研究现状 1 1.2.2 国外研究现状 2 1.3 论文研究主要内容及拟解决的关键问题 4 2 会计核算方法概述 5 2.1 会计核算方法 5 2.2 会计核算方法的相关规定 5 2.3 会计核算方法的不同选择 6 3 会计核算方法的选择及对企业纳税的影响 7 3.1存货计价的选择 7 3.2.1固定资产折旧核算方法的选择 11 3.3.2 不同折旧方法对企业纳税的影响 12 3.3 投资性房地产后续计量核算方法的选择 14 3.3.1投资性房地产