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一、从会计核算入手进行税收筹划 1.存货的计价。我国现行税法规定,纳税人各项存货的发出和领用,可选用先进先出法、后进先出法、加权平均法等其中之一种计算成本价,计价方法一经选用,不得随意变更。在通常情况下,纳税人应尽量减少存货资金占用,即将占用资金大的存货及早出手。在会计计量上,物价持续上涨时采用后进先出法,持续下跌时采用先进先出法,这样可以暂时减少应纳企业所得税,达到延期纳税的目的。
First, start from the accounting for tax planning 1. Inventory valuation. China's current tax law stipulates that the taxpayers' issuance and collection of various inventories may choose the first-in, first-in, first-out, weighted average method of calculating one of the cost price, the valuation method of choice, are not free to change. Under normal circumstances, taxpayers should minimize the use of inventory funds, will soon take up large inventories of capital shots. In accounting measurement, the use of the first-in-first-out method when prices continue to rise, and the first-in-first-out method when the prices continue to decline can temporarily reduce the corporate income tax payable and achieve the purpose of deferring tax payment.