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企业的目的是追求利润最大化,给投资者带来最大的回报。企业所得税作为企业一项必不可少的刚性支出,在一定程度上抵减了企业的净利润。因此,企业在税法允许的情况下,如何选择会计政策,进行合理的税收筹划,最大限度地降低企业的税负成本,成了财务工作的重中之重。本文就是根据现行的企业所得税法中有关条款的规定,及企业会计准则中对相关会计政策的要求,并结合实际案例来阐述一下如何通过会计政策的选择来达到企业合理避税的目的。
The purpose of the business is to maximize profits, giving investors the greatest return. Corporate income tax as an indispensable business rigid expenditure, to a certain extent, offset the net profit of enterprises. Therefore, under the circumstance that the tax law allows, how to choose the accounting policy, carry on the reasonable tax planning and minimize the tax burden cost of the enterprise has become the top priority of the financial work. This article is based on the current provisions of the relevant provisions of the Enterprise Income Tax Law, and Accounting Standards for Business Enterprises to the relevant accounting policies, combined with the actual case to elaborate how to achieve the purpose of corporate tax avoidance through the choice of accounting policies.