会计政策的选择与合理避税

Choice of Accounting Policy and Rational Refraining from Tax

会计政策是指企业在会计核算过程中所遵循的具体原则以及企业所采纳的具体会计处理方法。可选择性是指企业在遵循会计准则所规定的原则之下 ,企业根据自身的情况选择适当的会计原则和处理方法。作为一个企业的管理者 ,应该在国家规定政策允许的前提下 ,采用适当的方法来减轻税负 。

Accounting policy refers to the specified rules that an enterprise should abide by in the process of working out for an accountant and some handling methods for specific accouting adopted by an enterprise.The choice refers that the enterprise should choose proper accounting regulations and handling methods according to its own conditions under the set rules of abiding by accouting norm.As a manager of an enterprise,one should adopt appropriate ways to reduce the load of tax under the prerequisite of allowance of nationala set policy .so as to realize the greatest benifit of the enterprise.