会计处理方法对企业所得税的影响

Effect of Accounting Method on Business Income Tax

在市场经济条件下,降低成本和深化市场是提高企业竞争力的一个重要手段。企业利用会计准则对固定资产、存货、非货币性资产交换、债务重组等取得方式或计价方法的不同,全面考虑本企业的内部情况、外部环境、投资机会等诸多因素,在税法允许的范围内合理筹划,实现企业利润最大化。本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。

Reducing cost and deepening market are important means for boosting the competitiveness of an enterprise under the market-oriented economy . An enterprise should maximize its profit under the permission of tax laws by applying accounting postulates in a flexible way and making differences among obtaining ways and pricing methods of permanent assets, stock, non-monetary assets exchange , debt recombination as well as balancing internal situation against external environment and investment opportunity . The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade.