选择合理的会计方法筹划纳税 摘要 在市场经济条件下,追求效益最大化是投资者和生产者的最终目的。而减轻企业税负是提高企业竞争力和效益最大化的一个重要手段,如何在国家法律允许范围内合理筹划企业的各种税金,使企业税负最轻,则成为目前企业面临的最为关键问题之一,这便产生了企业如何筹划纳税问题。纳税筹划作为纳税人对经济效益的一种追求是完全必要的,但其实施必须有一定的经济环境和配套措施,并以遵守税法为前提。文中从企业内部会计处理方法的选择出发,来研究其在企业纳税筹划中的具体运用。 关键词纳税筹划,合理避税,节税 ABSTRACT In the condition of market economic, the ultimate goal of investors and manufactures is pursuing the maximum profit. But relaxation of enterprise burden is an important measure to improve petition and maximum profit. At present, one of the most important problems enterprise facing is how to arrange varieties of tax reasonably in the scope of the permission of state. So that enterprise achieves the minimum tax burden. So it generates the problem of how enterprise arranges tax. It pletely necessary for a taxpayer refers the tax payment preparation as the pursuit of economy benefits. But there must be special economic circumstances and a set of suitable measures to enforce, and on the premise of abiding by the tax law. The article studied its specific application in the enterprise tax payment with beginning of the processing method that enterprise choice to deal with its interior account. Key words the tax payment preparation, reasonably avoids taxes, festival tax 目录 摘要……………………………………………………………………………………………Ⅰ ABSTRACT………………………………………………………………………………………Ⅱ 绪论………………………………………………………………………………………………3 纳税筹划概述…………………………………………………………………………4 纳税筹划的产生…………………………………………………………………………4 纳税筹划的定义…………………………………………………………………………4 三、纳税筹划的选择…………………………………………………………………………4 第二章纳税筹划的方式………………………………………………………………………6 一、固定资产折旧方法的选择对纳税筹划的影响………………………………6 (一)固定资产折旧方法的考虑因素……………………………………………………………6 1、须考虑不同税制因素的影响 ………………………………………………………………6 2、须考虑通货膨胀因素的影响………………………………………………………………6 3、须考虑折旧年限因素的影响………………………………………………………………7 4、须考虑资金时间价值因素的影响……………………………………………………7 (二)固定资产折旧方法的应用……………………………………………………………………7 1、直线法………………………………………………………………………………………8 2、产量法………………………………………………………………………………………8 3、双倍余额递减法……………………………………………………………………………9 4、年数总和法………………………………………………
