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| 新会计准则下企业会计政策选择的税务筹划 | |
| 引用本文： | 杨焕玲,孙志亮,郑少锋. 新会计准则下企业会计政策选择的税务筹划[J]. 大连理工大学学报(社会科学版), 2008, 29(1): 43-47 |
| 作者姓名： | 杨焕玲 孙志亮 郑少锋 |
| 作者单位： | 1. 西北农林科技大学,经济管理学院,陕西,杨凌712100;青岛农业大学,管理学院,山东,青岛266109 2. 青岛农业大学,管理学院,山东,青岛266109 3. 西北农林科技大学,经济管理学院,陕西,杨凌712100 |
| 摘 要： | 2006年颁布的新<企业会计准则>较旧准则有较大的变化,客观上影响了企业会计政策的具体选择.因此,遵循新会计准则的基本规定,从税收视角探讨企业具体会计政策的选择,有利于企业充分利用政策空间科学降低自身的税收负担.文章主要探讨存货计价方法、固定资产折旧方法和长期股权投资核算方法等会计政策选择的税务筹划. |
| 关 键 词： | 新会计准则 会计政策选择 税务筹划 |
| 文章编号： | 1008-407X(2008)01-0043-05 |
| 修稿时间： | 2007-11-07 |
Tax planning of the choice of accounting policy under new accounting rules |
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| YANG Huan-ling,SUN Zhi-liang,ZHENG Shao-feng. Tax planning of the choice of accounting policy under new accounting rules[J]. Journal of Dalian University of Technology(Social Sciences), 2008, 29(1): 43-47 | |
| Authors: | YANG Huan-ling SUN Zhi-liang ZHENG Shao-feng |
| Affiliation: | YANG Huan-ling SUN Zhi-liang ZHENG Shao-feng |
| Abstract: | The new accounting rules issued in 2006 have great changes in comparison with the old ones,which objectively affect the enterprise's concrete choice of accounting policy.Therefore,it benefits the enterprise to take advantages of the policy space to scientifically lessen its tax burden,follow the new accounting rules and choosing accounting policy from the taxation view.This paper mainly discusses the tax planning of methods of owned-goods assessment,fixed-assets depreciation and long-term stock investment. |
| Keywords: | new accounting rules choice of accounting policy tax planning |
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