浅议会计政策选择中的税收筹划.docVIP

宁波理工学院 毕业论文（设计） 题 目 浅议会计政策选择中的税收筹划 姓 名 李 玲 学 号 3021133073 分院(系) 管理分院 专业班级 财务管理 023 班 指导教师 刘承基 完成时间 2006 年 5 月 30 日 摘要 摘 要 II I I 税收筹划是纳税人在履行法律义务的前提下，运用税法赋予的权利，通 过对企业经营、投资、理财等活动的事先筹划和安排，尽可能节约纳税的一 种方法和手段，它与会计政策有着密切的联系。会计政策，是指企业进行会 计核算和编制会计报表时所采用的具体原则、方法和程序。我国会计政策具 有可选择空间的现实，使企业充分利用会计政策进行税收筹划获得纳税最小 化和利润最大化成为必须和可能。 本文的写作思路，按照理论和实际相结合的方法，首先对会计政策的相 关理论问题进行了论述，解释了会计政策与税收筹划的内涵，企业会计政策 选择与会计政策选择中税收筹划的客观必然性会计，会计政策选择中的税收 筹划空间。最后，通过几个会计政策选择中税收筹划的实例，来说明了纳税 人如何在会计政策选择时进行税收筹划，以及应该注意的问题。 关键词：会计政策；会计政策选择；税收筹划，实例分析 Abstract Abstract IIII II II Tax planning is a method and means adopted by the taxpayer to plan and arrange business management investment and finance management of the enterprise beforehand as to save tax payout as much as possible under the premise that the tax payer performs the legal obligation, which correlates closely to accounting policy. Accounting policy refers to the concrete principles methods and programme adopted by the enterprise to account and make accounting statement. Accounting policies leaves much room for choices, which makes it necessary and possible for enterprises to make the best of the accounting policies by proper tax planning so that they can pay the minimum tax and gain the maximum profits. Applying the theory to reality is the basic thought of the thesis. First of all, it disserts the theories which are concerned with accounting policy and tax planning, explicates the connotation of accounting policy and tax planning, and discusses the objective inevitability of the choice of accounting policy and tax planning in the choice of accounting policy, the space for tax planning in the choice of accounting policies. At last, it illustrates how the tax payer conducts tax planning in the choice of accounting policy by some tax planning samples in the choice of accounting policies. Keywords: accounting policy; choice of accounting policies; tax planning; sample case analysis 目 目 录 1 1 摘要…………………………………………………………………………Ⅰ Abstra