点击企业资产的计价方法与纳税筹划问题

Valuation Method of Corporate Assets and Tax Planning Issues

随着我国新会计准则的发布与实施,企业资产的会计处理及相关信息披露产生了重大的变化,同时也对企业内部资产核算的纳税筹划产生了深远的影响。企业作为纳税人对经济利益的追求是一种本能,是最大限度地维护自己利益的行为,因此,资产计价方法的选择及合理地进行纳税筹划具有重要的意义。

With the release and implementation of the new accounting standards,the accounting treatment and related information disclosure of corporate assets have significant changes,also have great effect on tax planning of the internal accounting of assets.It is an instinct for enterprises to pursuit economic interests as the taxpayer and the behavior to safeguard their own interest maximally.So the choice of asset valuation methods and a reasonable tax planning is of great significance.