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如何利用会计准则与税法对成本费用扣除的不同规定进行税收筹划,在符合相关法律法规的前提下,实现企业税收的最小化,并实现企业税后利润的最大化,是企业财务管理人员的重要职责。现行企业会计准则对原会计制度下的会计核算与计量的规定发生了一定变化,新税法与原税法相比也有所不同,应纳税所得额是计算所得税的基础,会计准则规定在计算利润总额过程中与税法规定在计算应纳税所得额过程中对成本费用的扣除标准也具有较大的差异。本文在阐述税收筹划的涵义、比较新会计准则与税法的变化的基础上,从成本费用和股权投资方面提出了税收筹划的主要方法。
How to use the accounting standards and tax laws to deduct the costs and expenses of different tax planning, in compliance with relevant laws and regulations under the premise of minimizing corporate tax revenue and achieve corporate profits after tax is the important financial management staff Duty. The existing accounting standards for business accounting under the original accounting system accounting and measurement requirements have undergone some changes, the new tax law and the original tax law is also different, taxable income is the basis for calculating income tax accounting rules require the calculation of the total profit process China and the provisions of tax law in the calculation of taxable income in the process of deducting the cost of costs also have a greater difference. This paper expounds the meaning of tax planning, compares the changes of new accounting standards and tax law, and proposes the main methods of tax planning from the aspects of cost and equity investment.