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在市场经济体制下,我国企业企业为了能够在激烈的竞争中获胜,必然会采取各种措施降低成本。纳税支出作为企业的一项重要成本,直接影响到企业利润最大化目标的实现。同时财政部颁布的《企业会计制度》和若干具体会计准则,与最新的税收政策对比存在不少的差异,尤其是有关存货损失处理上的差异。本文首先具体分析了存货损失的会计与纳税处理的差异,然后具体探讨了新会计准则中企业存货损失处理的纳税筹划措施。
Under the market economy system, in order to win the fierce competition, Chinese enterprises and enterprises will inevitably take various measures to reduce costs. As an important cost of an enterprise, tax expenditure directly affects the realization of the goal of maximizing the profit of an enterprise. At the same time, the promulgation of the “Accounting System for Business Enterprises” and certain specific accounting standards promulgated by the Ministry of Finance have made a lot of differences compared with the latest tax policies, especially regarding the handling of inventory losses. This paper firstly analyzes the differences between accounting and tax treatment of inventory loss, and then probes into the tax planning measures for the enterprise inventory loss in the new accounting standards.