论文部分内容阅读
当前我国税制改革不断深入,税收管理制度和法律制度不断健全和完善,企业如何依据最新的税收法规和会计准则进行正确高效的会计处理和税收筹划意义十分重大。企业如何运用高效正确的税务会计处理规范和处理技术,调整、计算应税收益或应税收入,进而确定应纳税额,正确及时地履行纳税义务,降低纳税成本;如何通过各种处理技术和方法,合理减少税款支出,降低税收负担,是每个企业的重要工作之一。本文结合目前企业所适用的税收政策、会计制度和会计准则的相关规定,对固定资产核算中有关的税收筹划进行分析,期望能对企业做好税收筹划,促进财务管理和会计核算水平的提高有所帮助。
At present, the tax system reform in our country is deepening, and the tax management system and legal system are continuously improved and perfected. It is of great significance for enterprises to conduct correct and efficient accounting treatment and tax planning according to the latest tax regulations and accounting standards. How to use efficient and correct tax accounting standards and processing technology, adjust, calculate taxable income or taxable income, and then determine the amount of tax payable, the correct and timely fulfillment of tax obligations, reduce tax costs; how through various processing techniques and methods , A reasonable reduction of tax expenditures, reduce the tax burden is one of the important work of each business. In this paper, we analyze the relevant tax planning in the accounting of fixed assets in the light of the tax policies, accounting rules and accounting rules applicable to the current enterprises. We hope that we can make tax planning for the enterprises and promote the improvement of financial management and accounting standards. Help.