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税收是国家筹集财政资金的重要手段,企业作为纳税人具有依法纳税的义务。对企业而言,税收是一种经济负担,缴纳税款就意味着经济利益的流失。税收筹划是企业较多降低成本、获得经济利益的方法中安全可靠的一种。从会计核算政策方面进行税收筹划是一种可以在不改变企业原有的经营、投资等方式前提下,只是在经济业务活动之前进行会计政策选择就可以达到降低企业税收负担的目的。本文以企业从会计核算中进行税收筹划运用的方法进行探讨和分析。
Taxation is an important means for the state to raise financial funds. Enterprises as taxpayers have the obligation to pay taxes according to law. For enterprises, taxation is an economic burden, the tax payment means the loss of economic interests. Tax planning is a kind of safe and reliable method for enterprises to reduce costs and obtain economic benefits. Tax planning from the aspect of accounting policies is a way to reduce the tax burden of enterprises without changing the original management and investment of the enterprises. Only by choosing the accounting policies before the economic activities can achieve the goal of reducing the tax burden of the enterprises. This article explores and analyzes the methods by which enterprises carry out tax planning and utilization in accounting.