基于税收筹划的会计政策选择理论研究

On Theory of Accounting Policy Choice Based on Tax Planning

会计政策选择中的税收筹划,由于其成本低、可操作性强的特点,在现实生活中受到企业的广泛重视。应从会计政策和税收筹划的基本理论入手,充分利用国家现行的税收政策法规,通过合理的纳税筹划来最大限度的减少税收成本,谋求合法的经济利益,以达到企业和国家双赢的目的。企业必须在会计政策选择方面致力于处理好公允呈报与预期税负之间的关系,但是,在税收筹划中必须注重会计政策及其选择的问题。

Tax planning of accounting policy choice attracts extensive attention of the enterprises in reality due to its low cost and practicability. We should, starting from basic theories of accounting policy and tax planning, fully use current tax policy and regulations, decrease tax cost, pursue legal economic interest, and reach win-win aim for enterprise and state through reasonable tax planning to maximum extent. In accounting policy choice, the enterprises should settle the relationship between fair report and expected taxation, while in tax planning, they should devote to accounting policy and choice.