摘 要
近年来，纳税筹划由于其实用性强、能有针对性地提高企业的经济效益，吸引了众多企业开展应用。会计作为一种信息系统，为纳税筹划者的决策提供了有用的信息。会计信息的有用性使企业有必要在纳税筹划中应用会计处理方法。而会计准则的灵活性又为纳税筹划提供了空间，使会计在纳税筹划中的应用成为可能，使会计处理成为实现纳税筹划的重要手段。所以，作者选择了企业纳税筹划中的会计处理问题进行研究。
本文首先从理论上探讨了纳税筹划概念、原则、意义及方法，从纳税筹划与税法、纳税筹划与会计法规两个方面研究了纳税筹划与有关法律的关系，突出强调了纳税筹划是在法律许可范围内的活动。其次选取了在企业生产经营中有代表性的几个会计处理，从费用筹划、收入筹划、其他项目的筹划几个角度，分析了企业是如何进行纳税筹划的。其中费用的筹划主要有固定资产折旧年限、折旧方法的选择以及发出存货计价方法的选择；收入的筹划主要涉及代销方式和赊销方式的选择；其他项目的筹划主要包括职工工资的纳税筹划和企业合并价款支付方式的纳税筹划。鉴于目前企业间争夺人才的竞争日益激烈，员工工资的纳税筹划，作为一项激励机制，可以有效地提高企业员工的税后收入水平，更好地吸引和挽留高素质的人才。所以，作者把员工工资的纳税筹划纳入本文的研究范围。
关键词:纳税筹划，会计处理，代表性应用
In recent years, tax planning because of its strong practicability, can be targeted to improve the economic efficiency of enterprises, to attract a large number of enterprises to carry out the application. Accounting as an information system, provides useful information for the decision of tax planning. The usefulness of accounting information makes it necessary to apply accounting methods in tax planning. The flexibility of accounting principle for tax planning to provide the space, make the accounting in the application of tax planning in the possible accounting processing has become an important means to realize the tax planning. Therefore, the author chooses the enterprises to study the accounting issues in tax planning.
This paper firstly discusses and analyzes the tax planning concept, principle, significance and methods from the theory, from tax planning and tax law, tax planning and accounting regulations of the two aspects of the relations of tax planning and relevant laws, highlighting stressed the importance of tax planning is in the extent permitted by law. Secondly, selected in the production and operation of enterprises have several accounting representative, from planning, cost planning, project planning and other income angles, analyzes how the enterprise tax planning. The cost planning mainly has the choice of depreciation of fixed assets, depreciation method and issued inventory valuation methods choice; the planning of the income mainly involves proxy and credit; other project planning mainly includes the wages of tax planning and enterprise merger price payment of tax planning. In view of the current enterprise for the talent competition is becoming increasingly fierce, staff salaries tax planning, as an incentive mechanism can effectively improve enterprise staff’s after tax income level, to better attract and retain qualified personnel. Therefore, the author put the employee salary tax I planning into the scope of this article.
KEY WORDS： Tax planning, Accounting treatment, Representative application
目 录
ABSTRACT………………………………………………….. 3
2会计处理方法在纳税筹划应用中的相关理论概述………………….. 11
2.2.1 会计处理的定义及特点…………………………… 12
2.2.2 会计处理原则………………………………….. 13
2.2.3 会计处理选择与纳税筹划…………………………. 14
2.3 纳税筹划的基本技术………………………………….. 15
3会计处理方法在纳税筹划应用中的现状分析……………………… 17
3.1 采购环节的纳税筹划………………………………….. 17
3.1.1 购进材料的纳税筹划…………………………….. 17
3.1.2物资采购结算方式的纳税筹划………………………. 17
3.2 生产环节的纳税筹划………………………………….. 17
3.2.1存货计价方法选择的纳税筹划………………………. 17
3.2.2固定资产的会计处理选择的纳税筹划…………………. 19
3.2.3无形资产会计处理选择的纳税筹划…………………… 21
3.3 销售环节的纳税筹划………………………………….. 22
3.3.1 销售方式选择的纳税筹划…………………………. 22
3.3.2 销售结算方式选择的纳税筹划……………………… 23
4会计处理方法在纳税筹划应用中存在的问题……………………… 25
4.2税收筹划不注重筹划成本及整体效益……………………… 25
4.3税收法律部减轻及征管水平不高…………………………. 26
5会计处理在纳税筹划应用中存在问题的原因分析………………….. 27
5.1历史原因造成的遗留问题………………………………. 27
5.3纳税筹划理论与实践研究起步较晚……………………….. 27
6解决会计处理方法在纳税筹划中应用问题的对策………………….. 29
6.2税收筹划需做好成本与效益分析…………………………. 29
6.3增强税收筹划方案的综合性和前瞻性……………………… 29
