企业所得税避税筹划与会计政策的选择（Tax avoidance plan of enterprise income tax and choice of accounting policy）.docVIP

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企业所得税避税筹划与会计政策的选择（Tax avoidance plan of enterprise income tax and choice of accounting policy）.doc

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企业所得税避税筹划与会计政策的选择（Tax avoidance plan of enterprise income tax and choice of accounting policy）.doc

企业所得税避税筹划与会计政策的选择（Tax avoidance plan of enterprise income tax and choice of accounting policy） Tax avoidance plan of enterprise income tax and choice of accounting policy Enterprise income tax avoidance planning and the choice of accounting policy 2008-12-20 15:10:34 First, the characteristics and practical significance of tax avoidance planning Enterprise tax avoidance planning has two characteristics: first, it does not violate the tax policies and regulations. Two is in line with the governments policy orientation. Tax avoidance planning is the method and means for taxpayers to protect their own interests under the premise of fulfilling their legal obligations. In foreign countries, tax planning prevails, taxpayers in the decision before the management process, in addition to the various schemes they face were compared after tax profits, tax planning experts tend to entrust the tax agency. But in our country, tax avoidance planning is still in its infancy, and has not received widespread attention. It can be predicted that with the deepening of reform and opening up, especially after Chinas accession to the WTO, tax avoidance planning will be more attention. The income tax of enterprises directly affects the formation of net profit after tax, and is related to the personal benefits of enterprises. Therefore, the enterprise income tax is the key point of tax avoidance planning. Two, the choice of Chinas accounting policy space Chinas enterprise accounting standards changes in accounting policies and accounting estimates and corrections of accounting errors stipulates: the accounting policy refers to the specific accounting approaches adopted by enterprises in the accounting principle and the business of the. Generally speaking, the degree of economic development, the change of legal environment, the source of capital and audit requirements of a country affect the spatial differences of accounting policy choice in this country and the enterprise. In the past the er