企业所得税避税筹划与会计政策的选择（tax avoidance plan of enterprise income tax and choice of accounting policy）

《企业所得税避税筹划与会计政策的选择（tax avoidance plan of enterprise income tax and choice of accounting policy）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、企业所得税避税筹划与会计政策的选择（Taxavoidanceplanofenterpriseincometaxandchoiceofaccountingpolicy）TaxavoidanceplanofenterpriseincometaxandchoiceofaccountingpolicyEnterpriseincometaxavoidanceplanningandthechoiceofaccountingpolicy2008-12-2015:10:34First,thecharacteristicsandpracticalsignificanceoftaxa

2、voidanceplanningEnterprisetaxavoidanceplanninghastwocharacteristics:first,itdoesnotviolatethetaxpoliciesandregulations.Twoisinlinewiththegovernment'spolicyorientation.Taxavoidanceplanningisthemethodandmeansfortaxpayerstoprotecttheirowninterestsunderthepremiseoffulfillingtheirlegalobli

3、gations.Inforeigncountries,taxplanningprevails,taxpayersinthedecisionbeforethemanagementprocess,inadditiontothevariousschemestheyfacewerecomparedaftertaxprofits,taxplanningexpertstendtoentrustthetaxagency.Butinourcountry,taxavoidanceplanningisstillinitsinfancy,andhasnotreceivedwidespr

4、eadattention.Itcanbepredictedthatwiththedeepeningofreformandopeningup,especiallyafterChina'saccessiontotheWTO,taxavoidanceplanningwillbemoreattention.Theincometaxofenterprisesdirectlyaffectstheformationofnetprofitaftertax,andisrelatedtothepersonalbenefitsofenterprises.Therefore,theent

5、erpriseincometaxisthekeypointoftaxavoidanceplanning.Two,thechoiceofChina'saccountingpolicyspaceChina's"enterpriseaccountingstandardschangesinaccountingpoliciesandaccountingestimatesandcorrectionsofaccountingerrors"stipulates:"theaccountingpolicyreferstothespecificaccountingapproachesa

6、doptedbyenterprisesintheaccountingprincipleandthebusinessofthe."Generallyspeaking,thedegreeofeconomicdevelopment,thechangeoflegalenvironment,thesourceofcapitalandauditrequirementsofacountryaffectthespatialdifferencesofaccountingpolicychoiceinthiscountryandtheenterprise.Inthepasttheera

7、oftheplannedeconomy,China'seconomyisstillunderdeveloped,accountingpracticeisstillless,inDecember2000theMinistryofFinancereleasedthe"enterpriseaccountingsystem",maketheaccountingmethodclosertointernationalpractice,butalsotoexpandthespaceofchoiceofaccountingpolicies.Butcomparedwiththede

8、velop