摘要
税收筹划是纳税人在税法允许的范围内 ,利用税法或会计法给予的对己有利的可能选择与优惠政策 ,做出合理的选择 ,来达到延缓或减轻税负的一种合法行为。税收筹划在企业中的运用主要表现在财务管理和会计核算两方面。前者主要表现在筹资决策、投资决策、利润分配等方面 ,后者主要表现在收入结算方式的选择 ,费用列支的选择 ,长期投资核算方式的选择 ,折旧方式的选择 ,存货计价的选择等方面 ;合理的税收筹划不但可以降低企业经营成本 ,提高获利能力 。
Tax revenue planning is a legal action to realize the aim of delaying or reducing taxes by reasonal choices permitted by tax law and policy lt is used mainly in financial management and business accounting.The former includes the choices of ways in settle accounts,in long run business accounting in depreciation and in stock valuation,The latter includes financial collection decision,investmens devision,profit distribution,etc.Reasonable tax revenne planning can not only reduce production cost bvt also raise profit capabitily and strengthen ther the competion ability of businesses.
出处
《信阳师范学院学报（哲学社会科学版）》
2002年第2期25-28,共4页
Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)
关键词
税收筹划
财务管理
会计核算
tax revenue planning
business acconnting
financial management
