关于新准则下公司税收筹划的探讨

关于新准则下公司税收筹划的探讨
 
摘　 要：税收筹划亦称税务筹划、纳税筹划、税收策划。在国外，税收筹划是1个热门职业，会计师事务所的很大1部分收入来自客户提供税收筹划，1些大公司本身设置有税务部门，主要从事税务会计和税收筹划工作。在我国，由于受长期计划经济体制的影响，在这方面的研究起步相对较晚。随着改革开放的不断深入和市场经济的进1步发展，特别是中国加入了 ＷＴＯ 后开始参与全球化的经济运行，人们对税收筹划才有了进1步的认识，税收筹划已与企业的改革和发展产生了内在的联系，税收筹划已经是我国税收企业制度的必然要求。2006年2月15日财政部发布了新的和修订的会计准则，对税收筹划也提出了更高的要求，税收筹划逐渐成为企业实现利益最大化不可分割的1部分。在新会计准则下，是利用收买亏损企业减少税收负担，还是利用新准则中不明晰的条例进行避税筹划，都是我们必须要考虑的问题。

关键词：新会计准则；税收筹划；原则；必然性

A Study on the Planning of the Tax Revenue Under the New Accounnting Standard
 
Abstract: The tax revenue planning is also called the tax planning, ratepaying preparation, tax revenue cheme. In overseas, to prepare the tax revenue planning is a popular occupation. A great part of incomes of the Accountant Office come from the clients who provided the tax revenue planning. Some famous corporations have their own tax department where tax accountant and tax revenue planning were engaged. In our country, we initiated the research comparatively later because we were affected by the long-term economic systems. With the open and reform policy deepening and the further development of the market economy, especially after China joined into WTO to take effect in global economy, the people get a further acquaintance about the tax revenue preparation. It also combined with development and reform of the enterprise, which is also a necessary request for our tax-collect rules. The Ministry of Finance had issued a new amendatory criterion on February 15, 2006.It also proposed a higher request for tax revenue planning. The tax revenue planning is turning into an inalienable part of the enterprise to realize the maximum profit. Under the new criterion, we must consider the questions as follows: whether we should lighten the burden by chasing the deficit enterprises, or to make use of the bugs in the byelaws of new criterion in order to avoid the tax revenue planning.

Keywords: the new accounnting standard； tax revenue planning,；principle；inevitability