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来源:百度知道 编辑:UC知道 时间:2024/09/28 09:08:32
会计政策的选择与纳税筹划

内 容 摘 要

在市场经济条件下每个企业都在通过扩大收入、降低成本来提高自身的竞争力,而通过合理、合法的纳税筹划减轻企业税负是提高企业竞争力的一个重要手段,并且随着市场经济的发展,企业要想在激烈的竞争环境下占有一席之地就必须具有纳税筹划的意识,这样才能使企业永葆青春,具有无限的生产活力。降低企业的税负成本的纳税筹划有很多种方法,本文从企业内部会计政策的选择出发,通过对企业商品的销售方式、固定资产折旧方法、存货的计价方法、投资性房地产的特殊资产的转化和计量模式的转化来阐述其在企业纳税筹划中的具体运用而使企业达到合理 “节税” 的效益。

关键词:会计政策选择 纳税筹划 所得税 应纳税所得额

The choice of accounting policies and tax planning

Abstract

Under the market economy conditions in each enterprise by expanding the revenue, reduce costs to improve their own competitiveness, through reasonable and legitimate tax planning to reduce the corporate tax burden is to improve the competitiveness of enterprises an important means, and with the market economy The development of enterprises to the fierce competitive environment must have a place on the awareness of tax planning, so that enterprises maintain their youth, with boundless energy production. Reduce the corporate tax burden of the cost of tax planning there are many methods, the paper from their internal accounting policy choices based on the enterprises through the sale of goods, method of depreciation of fixed assets, inventory valuation method, the special investment real estate assets And the transformation of the mode of measurement set out to transform its business tax planning in the