论企业的会计政策、会计估计与纳税筹划

Enterprises'Accounting Policy, Accounting Assessment and Taxation Planning

纳税筹划在我国还是一个崭新的课题,但随着改革开放的逐步深入,其现实意义将日显重要。在企业会计政策选择和会计估计的实务中,如何通过纳税筹划来减轻纳税负担,获得资金的时间价值,以实现企业资金、成本、利润的最优化效果,值得探讨。

Taxation planning is an entirely new topic in China. With the development of the reform and o-pening to the outside world after her entry into WTO, it will be of great significance in economic activity. How does an enterprise lighten its tax burden and acquire the time value of capital through planning so as to optimize its capital, cost and profit in the practice of an enterprise in its choice of accounting policy and accounting appraisal.