会计政策选择在潭城机械公司所得税筹划中的应用

发布时间：2018-04-16 04:30

本文选题：所得税筹划 + 会计政策选择　；参考：《湖南大学》2014年硕士论文

【摘要】：企业通过税收筹划达到减少税负的行为，越来越受到重视。新企业所得税实施以来，通过合理的筹划来减少税收成本，谋求最大化的税后收益，实现企业和国家的双赢，是每个纳税人越来越关心的问题。所得税筹划的方法有很多种，会计政策的选择是其中之一。我国会计准则的不断完善，为企业提供了会计政策选择的保障和空间。在会计政策可选择的前提下，不同会计处理方法带来不同的税收收益，这就使企业所得税筹划出现了不同的方案。这种方法的最显著的特点是，会计政策的选择，几乎完全是企业自身的活动，受经济环境、技术条件的制约小，筹划成本低，技术操作性强。本文以新会计准则和新企业所得税法为背景，从税收筹划和会计政策的基本理论出发，回顾了国内外相关理论发展的情况，并进行评述。分析了在我国开展税收筹划、选择会计政策的必要性，现实意义及可行性，重点研究了通过会计政策选择的方法开展税收筹划的方法，并通过案例中的对比说明会计政策对税收筹划的影响，提供税收筹划的方案。本文以潭城机械有限责任公司作为研究对象，从该公司涉税情况入手，指出了目前公司税收筹划方面的不足之处和存在问题。结合公司的经营特点，运用之前研究得出的结论，，尝试利用会计政策选择，提出在会计政策和税收筹划方面的一些建议。
[Abstract]:Enterprises through tax planning to reduce the tax burden behavior, more and more attention.Since the implementation of the new enterprise income tax, it is more and more concerned by every taxpayer to reduce the tax cost through reasonable planning, to maximize the after-tax income and to realize the win-win situation between the enterprise and the country.There are many ways to plan income tax, and the choice of accounting policy is one of them.The continuous improvement of accounting standards in our country provides the guarantee and space for enterprises to choose accounting policies.Under the premise of the choice of accounting policy, different accounting methods bring different tax revenue, which makes the enterprise income tax planning appear different schemes.The most remarkable feature of this method is that the choice of accounting policy is almost entirely the activity of the enterprise itself, which is restricted by the economic environment, the technical condition is small, the planning cost is low, and the technical operation is strong.Based on the new accounting standards and the new enterprise income tax law, this paper reviews the development of the relevant theories at home and abroad from the basic theories of tax planning and accounting policies, and makes a comment on them.This paper analyzes the necessity, practical significance and feasibility of developing tax planning and selecting accounting policies in China, and focuses on the methods of developing tax planning by means of accounting policy selection.The influence of accounting policy on tax planning is explained through the comparison of cases, and the scheme of tax planning is provided.In this paper, Tancheng Machinery Co., Ltd. as the research object, from the company's tax-related situation, pointed out the company's tax planning deficiencies and existing problems.Combined with the management characteristics of the company, this paper tries to make use of the choice of accounting policy to put forward some suggestions on accounting policy and tax planning by using the conclusions of the previous study.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

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