长期投资会计政策的选择对纳税筹划的影响

Long-term Investment Policy and its Impact on the Tax Planning

企业进行所得税筹划的过程,是一个会计政策选择的过程。拟论述长期投资会计政策的选择对纳税筹划的影响,主要从企业内部着手,从会计处理的角度出发,对企业所得税筹划进行案例分析,使研究内容在实践上具有较强的可操作性。

For a corporation, the process of income tax planning is a process of choosing accounting policies. This article elaborates the long - term investment accounting policy choice and its impact on the tax payment planning. From the perspective of accounting , the paper analyzes the cases concerning the income tax planning for a company .