会计政策选择在税收筹划中的应用

摘要税收筹划的概念在西方国家早已被世人所熟知，它通过减少企业的税务支出达到价值最大化的目的。我国税收筹划起步于改革开放以后的 90 年代，目前还处在发展的初级阶段，相关的理论还不完善，税收筹划的技术还有待于进一步发掘，许多企业也不甚理解税收筹划的概念。利用会计政策选择来进行税收筹划成本低、易操作，是一种相对简单的方法。
在市场经济下，经济主体具有很大程度上的发展自由，各行各业也差异巨大。在面对的如此复杂的经济情况，国家在制定会计政策时需要给予企业一定的可选择性，以便企业根据自身情况选择适合的会计政策。同时，为了达到平衡税负的作用，国家在制定税收制度时，对象不同制度也存在差异。在会计政策和税收制度共同的可选择空间中，企业可利用会计政策选择进行税收筹划。
根据新会计准则和最新的税收制度，本文分析了销售结算方式选择、投资费用资本化、固定资产折旧方式选择等三个方面的具体筹划案例，期望给予企业的税收筹划以最切实的指导。21696
关键词会计政策选择税收筹划会计准则
毕业论文外文摘要
Title    The Application of the Choice of Accounting   Policy in Tax Planning
Abstract
    The concept of tax planning is known to the whole world in western countries for a long time, it reached the maximum value of the objective by reducing tax expenditures. The tax planning of China started in 1990s after the reform and opening up and is still at the initial stage of development with the related theory is not perfect. Tax planning technology remains to be further explored and many enterprises are not very understanding of the concept of tax planning. Using accounting policy choice to carry on the tax planning is a kind of low cost, easy to operate and relatively simple method.
    Under the market economy, the economic subject with the development of free largely, all walks of life are also significant differences. In such a complex economic situation, countries need to give alternative enterprises in the formulation of accounting policy, so that enterprises choose accounting policies according to their own situation. At the same time, in order to achieve the balance of tax burden, countries in the formulation of the tax system, there are differences in different object system. Be common in the accounting policy and tax institution, there is choice space for tax planning, which enterprises can choose the accounting policy for tax planning.
    According to the new accounting standards and the new tax system, this paper analyses the cases in three aspects: selection of sales settlement, capital expenditure on investment, depreciation method of fixed assets. Through the analysis and the proof, expected that can carry on the tax revenue preparation to the property development enterprise to have certain instruction and to profit from the significance.
Keywords： the choice of accounting policy tax planning
           accounting standards
目次

1    引言    1
1.1    研究背景    1
1.2    研究的目的和意义    2
2    会计政策选择及税收筹划的概念界定    2
2.1    会计政策的概念    2
2.2    税收筹划的概念    3
2.3    税收筹划与偷税、漏税和避税的区别    3
3    研究综述    3 会计政策选择在税收筹划中的应用:http://www.youerw.com/kuaiji/lunwen_14032.html