基于税收筹划的会计政策选择研究

中文摘要

起源于西方国家的税收筹划为企业带来了节税收益，在国外已发展的十分成熟。但在我国，税收筹划是财税领域的新鲜事物，在上世纪90年代起步后，得到了众多企业和学者的关注。在不违背国家的税法和政策，如何通过税收筹划从最大程度上减少税收成本和费用，获得最大的税后利润，是所有纳税主体和政府相关部门越来越重视的问题。在制定会计政策时，国家考虑到市场经济的复杂性和多变性，为企业留下了在选择会计政策中进行税收筹划的空间。并且会计政策选择中的税收筹划，以其成本低、可操作性强的优点吸引了企业和政府的关注。但有许多企业缺少足够的专业知识，进行税收筹划的意识弱，更不知道如何利用会计政策的选择来实施税收筹划以真正达到节税效应。本文适应企业发展需要，旨在为企业寻找更好的税收筹划方法，在我国会计制度和准则指导下，从税收筹划和会计政策及其选择的基本理论入手，先是总结了国内学者的相关研究成果，然后阐述了会计政策、税收筹划等相关概念。最后利用了案例来说明会计政策选择对企业应纳税额的影响及基于税收筹划的一些会计政策选择建议。

关键词：会计政策； 会计政策选择； 税收筹划 

abstract

Originating from western countries, tax planning has brought tax saving benefits to enterprises, which has developed very mature in foreign countries. However, in China, tax planning is a new thing in the field of finance and taxation. After starting in the 1990s, it has attracted the attention of many enterprises and scholars. How to reduce the tax cost and expenses to the maximum extent and obtain the maximum after-tax profit without violating the tax law and policies of the country is an issue that all taxpayers and relevant government departments pay more and more attention to. When formulating accounting policies, the state considers the complexity and variability of the market economy, leaving space for enterprises to make tax planning in the choice of accounting policies. Moreover, tax planning in the selection of accounting policies attracts the attention of enterprises and governments with its advantages of low cost and strong operability. But there are many enterprises lack enough professional knowledge, the awareness of tax planning is weak, do not know how to use the choice of accounting policy to implement tax planning to truly achieve the effect of tax saving. To meet the need of enterprise development, this paper aims to look for better ways of tax planning for the enterprise, under the guidance of accounting system and standards in our country, from the tax planning and the basic theory of accounting policy and selection, first summarizes the domestic scholar's related research results, and then expounds the accounting policies, tax planning and related concepts. Finally, a case is used to illustrate the impact of accounting policy choices on the tax payable of enterprises and some Suggestions on accounting policy choices based on tax planning.

Key words: accounting policy; Accounting policy selection; Tax planning

目录

一、绪论1

（一）研究背景及意义1

1．研究背景1

2．研究意义1

（二）文献综述1

1．国外研究现状1

2．国内研究现状2

（三）研究内容与方法3

二、会计政策及其选择3

（一）会计政策的定义3

（二）会计政策的特点3

（三）可供选择的主要会计政策4

三、税收筹划及其影响因素4

（一）税收筹划的概念4

（二）税收筹划的目的与意义5

（三）企业税收筹划的影响因素5

四、主要会计政策选择对企业纳税额的影响分析6

（一）固定资产会计政策6

1．固定资产折旧方法6

2．固定资产折旧年限7

（二）存货计价方法选择7

（三）收入政策选择9

五、基于税收筹划的会计政策选择若干建议9

（一）固定资产政策选择建议9

（二）存货计价方法选择建议10

（三）收入政策选择建议10

（四）会计政策选择使用的注意事项11

参考文献13