税收筹划在会计核算中的应用技术总结.docx

 PAGE \* MERGEFORMAT XVI 西南科技大学本科生毕业论文 税收筹划在会计核算中的应用 摘要：在市场日益激烈的竞争中,很多企业开始重视税收筹划。税收筹划不仅可以让企业减轻税收负担，而且可以让税收几乎没有风险，并且在法律许可的范围内，实现企业经济利益最大化。企业在遵循会计准则和税收制度的前提下，对企业的设立、收入实现的确认、借款费用的计量、折旧及税负转嫁等应结合自身行业特点进行合理的会计政策选择，不同的会计处理方法均会对上述会计要素产生不同的影响。税法上提供不同会计处理方法的选择，为企业在实际会计核算中进行税收筹划开拓了一片天地。企业的税收筹划几乎贯穿企业经营管理的全过程，本文主要阐述了税收筹划在会计核算中的应用现状及其存在的问题，以及面对问题时的解决措施和在运用时应注意的问题。 关键词：税收筹划；会计核算；措施 Application of Tax Planning in the Accounting Abstract:In?an?increasingly?competitive?market?today,?more?and?more?enterprises begin?to?focus?on?tax?planning.It?will?not?only?reduce?the?enterprises is tax? burden, ?but?also?make?the?taxation?almost?without?risk,?and?maximize?the?benefits?of?the?enterprise?within?the?law. On the premise of accounting standards and tax system, the enterprises should follow its own characteristics to make a reasonable accounting policy choice on the establishment of enterprises, the confirmation of revenue, the calculation of the borrowing cost and depreciation, and tax shifting. Because different accounting, methods will bring different impacts on the accounting factors above. The tax law provides kinds of choices for accounting methods, and also opens a new field for enterprises to accounting in tax panning, and the tax planning runs through the whole management of the enterprises. This?article?mainly?talks?about?the?current?status?and?problems?of?tax planning?in?the?business?accounting, and?some?effective?measures?of?solving?it?and some considerations. Key words: Tax Planning, Accounting, Measures 目录 TOC \o 1-3 \h \u  HYPERLINK \l _Toc11908 一、 税收筹划在会计核算中的应用现状  PAGEREF _Toc11908 4  HYPERLINK \l _Toc4650 （一） 设立企业的税收筹划  PAGEREF _Toc4650 4  HYPERLINK \l _Toc12327 （二） 收入结算方式进行税收筹划  PAGEREF _Toc12327 5  HYPERLINK \l _Toc25233 （三） 借款费用的税收筹划  PAGEREF _Toc25233 5  HYPERLINK \l _Toc12450 （四） 计提折旧方法的税收筹划  PAGEREF _Toc12450 6  HYPERLINK \l _Toc14125 （五） 转嫁税负的税收筹划  PAGEREF _Toc14125 6  HYPERLINK \l _Toc12097 二、 税收筹划在会计核算应用中存在的问题