本文選題：所得稅籌劃 + 會(huì)計(jì)政策選擇�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：企業(yè)通過稅收籌劃達(dá)到減少稅負(fù)的行為，越來越受到重視。新企業(yè)所得稅實(shí)施以來，通過合理的籌劃來減少稅收成本，謀求最大化的稅后收益，實(shí)現(xiàn)企業(yè)和國家的雙贏，是每個(gè)納稅人越來越關(guān)心的問題。 所得稅籌劃的方法有很多種，會(huì)計(jì)政策的選擇是其中之一。我國會(huì)計(jì)準(zhǔn)則的不斷完善，為企業(yè)提供了會(huì)計(jì)政策選擇的保障和空間。在會(huì)計(jì)政策可選擇的前提下，不同會(huì)計(jì)處理方法帶來不同的稅收收益，這就使企業(yè)所得稅籌劃出現(xiàn)了不同的方案。這種方法的最顯著的特點(diǎn)是，會(huì)計(jì)政策的選擇，幾乎完全是企業(yè)自身的活動(dòng)，受經(jīng)濟(jì)環(huán)境、技術(shù)條件的制約小，籌劃成本低，技術(shù)操作性強(qiáng)。 本文以新會(huì)計(jì)準(zhǔn)則和新企業(yè)所得稅法為背景，從稅收籌劃和會(huì)計(jì)政策的基本理論出發(fā)，回顧了國內(nèi)外相關(guān)理論發(fā)展的情況，并進(jìn)行評述。分析了在我國開展稅收籌劃、選擇會(huì)計(jì)政策的必要性，現(xiàn)實(shí)意義及可行性，重點(diǎn)研究了通過會(huì)計(jì)政策選擇的方法開展稅收籌劃的方法，并通過案例中的對比說明會(huì)計(jì)政策對稅收籌劃的影響，提供稅收籌劃的方案。本文以潭城機(jī)械有限責(zé)任公司作為研究對象，從該公司涉稅情況入手，指出了目前公司稅收籌劃方面的不足之處和存在問題。結(jié)合公司的經(jīng)營特點(diǎn)，運(yùn)用之前研究得出的結(jié)論，，嘗試?yán)脮?huì)計(jì)政策選擇，提出在會(huì)計(jì)政策和稅收籌劃方面的一些建議。
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.4

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