纳税筹划在企业会计核算中的运用

纳税筹划在企业会计核算中的运用
 
摘  要:“0星算之为计，综合算之为会”。随着市场经济的发展，会计核算的重要性与日俱增，会计核算中的税收筹划技巧更是重要。降低税收也就是节约了企业的成本，增加企业的利润。本文在前人研究的基础上，先简单介绍了纳税筹划的基本理论以及分析了在我国实施纳税筹划的可行性和需要注意的问题，然后引用最新的会计准则和税法法规，结合案例，从收入、费用、存货还有折旧这4个方面讨论税收筹划的运用。通过分析各种情况下的税负状况，来确定企业如何在不违背税法的前提下对自己的经营行为作出最佳安排，从而实现企业利润最大化。

关键词:纳税筹划；纳税筹划风险；会计核算

Tax Revenue Preparation In Enterprise Accounting Utilization
 
Abstract: Along with the development of the market economy, accounting of the growing importance of accounting skills of tax planning is more important. Lowering taxes is to save the enterprise costs and increase corporate profits. In this paper, based on used the latest accounting standards and tax laws and regulations, combined cases from the income, costs, There inventory depreciation four aspects discussed in detail the use of tax planning. Through the analysis of the tax burden under the situation, How to determine the tax laws do not run counter to the premise of their operations make the best arrangements, thereby realize maximizing profits.

Keywords: Tax planning;Tax planning risks; Accounting