| 成本法下税收与会计的差异及纳税筹划 |
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| 引用本文： | 汤文红.成本法下税收与会计的差异及纳税筹划[J].六盘水师范高等专科学校学报,2005,17(4):30-32. |
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| 作者姓名： | 汤文红 |
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| 作者单位： | 贵州省税务学校,贵州,遵义,563000 |
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| 摘 要： | 由于成本法下税法与会计制度在有关长期股权投资业务的涉税核算规定上存在着较大差异,使企业财务核算和纳税申报变得极为复杂,但同时又给企业的纳税筹划提供了不少的空间。企业应避免财务核算和纳税的错误,同时简化核算工作,并在政策允许的范围内开展纳税筹划,以增大企业的财富。
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| 关 键 词： | 税法 会计制度 长期股权投资 成本法 差异分析 纳税筹划 |
| 文章编号： | 1671-055X(2005)04-0030-03 |
| 修稿时间： | 2005年6月23日 |
The differences and tax-paying plan between tax revenue and accounting under the costing law |
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| TANG Wen-hong.The differences and tax-paying plan between tax revenue and accounting under the costing law[J].Journal of Liupanshui Teachers College,2005,17(4):30-32. |
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| Authors: | TANG Wen-hong |
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| Abstract: | The enterprises'financial accounting and tax- paying declaration become quite complicated just be-cause of the great differences of the tax law and accounting system under the costing law on the tax- account-ing regulations of the long- term stock investing business,but at the same time much space is given to theenterprises'tax- paying plan. The enterprises should avoid the mistakes of the financial accounting and tax-paying,simplify the business accounting and launch tax- paying plan with the permission of the policy in or-der to increase the enterprises'wealth. |
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| Keywords: | tax law accounting system costing law discrepancy analysis tax-paying plan |
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