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一、滥用会计政策导致纳税不实的具体表现仅从上市公司资料显示,滥用会计政策进行会计操纵的现象屡见不鲜。用会计政策掩饰经营业绩,导致纳税不实具体表现的形式各显千秋:(一)变更折旧政策和变更固定资产预计使用年限企业可以使用的折旧方法有许多种,固定资产预计使用年限在实际工作中也不可能达到准确估计,企业通常希望在资产负债表上的折旧速度慢一些,因为这能导致平滑各期利润、使
First, the abuse of accounting policies led to the actual performance of tax unrealistic Information from listed companies only shows that the abuse of accounting policies for accounting manipulation of the common occurrence. The use of accounting policies to cover up business performance, leading to taxpayers in the form of concrete manifestation of each falsehood: (A) change the depreciation policy and change the estimated useful life of fixed assets There are many types of depreciation methods available, the estimated useful life of fixed assets in the actual work It is impossible to reach an accurate estimate. Businesses often want to depreciate the depreciation on the balance sheet more slowly as this can lead to smoother periods,