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会计准则、会计制度对成本费用的确认、收入实现的确认、资产的计价等规定有多种会计处理方法可供选择。不同的会计处理方法对各期的成本费用、收入都会产生影响,进而影响应交所得税的数额,而且这种选择大部分在税法上都予以认可,这就为企业在会计核算中进行税务筹划提供了可能。因此,从税务筹划的角度选择合理的会计处理方法具有一定的意义。
Accounting standards, the accounting system to confirm the cost and expenses, to confirm the realization of income, asset pricing and other provisions of a variety of accounting methods to choose from. Different accounting methods have an impact on the cost and income of each period, thereby affecting the amount of income tax payable, and most of this choice is recognized in the tax law, which provides tax planning for enterprises in accounting It is possible. Therefore, it is of some significance to choose a reasonable accounting method from the perspective of tax planning.