| 不同境况下会计政策选择与税收筹划 |
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| 引用本文： | 李银菊.不同境况下会计政策选择与税收筹划[J].铜仁学院学报,2007,1(2):62-63,70. |
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| 作者姓名： | 李银菊 |
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| 作者单位： | 云浮市中等专业学校,广东,云浮,527300 |
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| 摘 要： | 由于在不同境况下会计政策的可选择性,纳税人在履行法律义务的前提下,运用税法赋予的权利,通过企业经营、投资、理财等活动的事先筹划和安排,企业选择不同的会计政策来寻求节约税收成本,进行税收筹划以便少纳税或延期纳税。
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| 关 键 词： | 会计政策 税收筹划 会计法规 |
| 文章编号： | 1673-9639（2007）02-0062-02 |
| 修稿时间： | 2006-11-01 |
On the Option of Accounting Policies and Tax Revenue Budgeting |
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| LI Yin-ju.On the Option of Accounting Policies and Tax Revenue Budgeting[J].Journal of Tongren University,2007,1(2):62-63,70. |
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| Authors: | LI Yin-ju |
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| Institution: | The Polytechnic School of Yunfu town, Yunfu, Guangdong 527300, China |
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| Abstract: | Due to the flexible choice of accounting policies under the changing situation,tax payers,on the premise of fulfilling legal obligations,utilize the right endowed by tax laws and make prior budgeting and layout through enterprise business,investment,financial affairs management and so forth,businesses can choose various accounting policies to seek economizing of tax revenue cost and can budget tax revenue to reduce tax paying quota or postpone the term of paying tax. |
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| Keywords: | policy of accounting layout of tax revenue codes of accounting |
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