基于会计政策选择的企业所得税税收筹划

An Accounting-Policy-Choice-Based Revenue Planning

税收筹划与会计政策有着密切的联系.合理的税收筹划不但可以降低企业经营成本,提高其获利能力,而且还可以增强企业的发展后劲和竞争力.由于在不同境况下企业会计政策的可选择性,另外税收筹划中会计政策选择的运用由于具有成本低、可操作性强的特点,使得运用会计政策选择进行税收筹划越来越受到企业的广泛重视.

Revenue planning and accounting policy are closely related. Properly planning will not only decrease the cost of the business and increase its money earning capacity, but also enhance its potential for long term development and current competence. Owing to the options available to a particular business, more attention should be paid to these aspects of business running.