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基于会计政策选择的企业所得税税收筹划
引用本文:李小云,朱开悉.基于会计政策选择的企业所得税税收筹划[J].南华大学学报(社会科学版),2006,7(3):41-43,108.
作者姓名:李小云  朱开悉
作者单位:南华大学,经济管理学院,湖南,衡阳,421001;南华大学,经济管理学院,湖南,衡阳,421001
摘    要:所得税作为企业必须缴纳的最重要税种之一,具有税基大、税率高、税负不易转嫁、计算环节复杂等特点,使其具备了税收筹划的必要性和可能性。文章在介绍税收筹划基本理论的基础上,说明在众多的所得税税收筹划方式中,会计政策选择具有易操作、成本低、影响面小的优点,尤其值得企业采纳。最后,通过固定资产折旧方法选择的案例,分析了如何利用会计政策选择进行企业所得税筹划。

关 键 词:企业所得税  税收筹划  会计政策选择
文章编号:1673-0755(2006)03-0041-03
修稿时间:2005年12月17

Tax Planning of Business Income Tax Based on the Choice of Accounting Policy
LI Xiao-yun,ZHU Kai-xi.Tax Planning of Business Income Tax Based on the Choice of Accounting Policy[J].Journal of Nanhua University(Social Science Edition),2006,7(3):41-43,108.
Authors:LI Xiao-yun  ZHU Kai-xi
Abstract:Business income tax is one of the most important taxes that must be paid by enterprises, and it is necessary and possible to make tax planning for it because of its features such as large tax - base, high tax - rate, difficult tax - duty transferring and complex calculating process. On the basis of introducing essential theory of tax planning, this paper gives the conclusion that among a lot of means of tax planning , and the choice of accounting policy is especially worthy of being used by enterprises, because of its easy operation, low cost and small incidence. Finally, through an example of choosing depreciation methods, this paper explains how to make business income tax planning by the choice of accounting policy.
Keywords:business income tax  tax planning  choice of accounting policy
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