| 税收筹划与会计政策的选择 |
| |
| 引用本文： | 董茹.税收筹划与会计政策的选择[J].辽东学院学报(社会科学版),2002,4(2):32-33. |
| |
| 作者姓名： | 董茹 |
| |
| 作者单位： | 辽宁财政高等专科学校,辽宁,丹东,118001 |
| |
| 摘 要： | 税收筹划是纳税人在履行法律义务的前提下 ,运用税法赋予的权利 ,通过对企业经营、投资、理财等活动的事先筹划和安排 ,尽可能节约纳税的一种方法和手段 ,它与会计政策有着密切的联系。本文从税收筹划的现实意义着手 ,分析了目前我国税收筹划的会计政策选择空间及其运用 ,并指出应注意的问题。
|
| 关 键 词： | 税收 税收筹划 会计政策 |
| 文章编号： | 1008-2751(2002)02-0032-02 |
| 修稿时间： | 2002年1月14日 |
Tax Planning and Choice of Accounting Policy |
| |
| DONG Ru.Tax Planning and Choice of Accounting Policy[J].Journal of Liaodong University :Social Sciences,2002,4(2):32-33. |
| |
| Authors: | DONG Ru |
| |
| Abstract: | Tax planning is that the taxpayer exercises his right entrusted by law under the prerequisite of carrying out his legal obligation.It is a means of pre-planning and arrangement of the business operation,investment,financing.It is also a means to save on the tax as possible as we can.This article,starting from the realistic significance of tax planning,analyzes the optional scope of the accounting policy as well as its application in China′s tax planning.Also ,some particulars about this question is put forward. |
| |
| Keywords: | tax tax planning accounting policy |
| 本文献已被 万方数据 等数据库收录！ |
|
