企业税务筹划与会计政策选择（Enterprise tax planning and accounting policy choice）.docVIP

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企业税务筹划与会计政策选择（Enterprise tax planning and accounting policy choice）.doc

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企业税务筹划与会计政策选择（Enterprise tax planning and accounting policy choice）

企业税务筹划与会计政策选择（Enterprise tax planning and accounting policy choice） Enterprise tax planning and accounting policy choice Enterprise tax planning and accounting policy choice 2008-12-20 15:15:32 Abstract: the accounting policy and tax planning is a contradictory combination, its essence is a social economic and political interests of the game between the government rules and regulations, tax departments and enterprises and the interests of the game competition. In this paper, through the analysis of several major issues affecting corporate tax, and strive to find a legitimate and reasonable way to avoid tax, to achieve the burden for enterprises. Key words: tax planning, accounting policy choice The tax planning is that in accordance with the legislative spirit, taxpayers use specific terms and provisions of the tax law, and with certain methods and techniques, reasonable planning and arrangements by the taxable behavior of not yet or have occurred, to reduce the tax cost and tax risk activities. Specific include two aspects of meaning: first, in the legal premise, the overall tax burden is the lightest; two, on the basis of norms, tax related, loss the least. At present, there are four main ways of tax planning: one is to make use of the tax rate; the other is to make use of the tax base; the three is to make use of the tax amount; the four is to use the tax burden to plan the two. No matter which method is chosen, it is closely related to the necessary accounting policy choice. It can be said that the choice of accounting policy is the cornerstone of tax planning, and determines the success or failure of tax planning. First, the relationship between tax planning and accounting policies 1, tax accounting rules and financial accounting rules The tax accounting rule is the mandatory rule made by the government in order to save the cost of tax collection. The rules of financial accounting and tax accounting rules are similar, but the starting point of tax accounting ru