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| 会计政策选择的税收筹划 | |
| 引用本文： | 安彦林. 会计政策选择的税收筹划[J]. 山西财政税务专科学校学报, 2005, 7(4): 22-24 |
| 作者姓名： | 安彦林 |
| 作者单位： | 山东财政学院,山东,济南,250014 |
| 摘 要： | 税收筹划指纳税人为实现税后利益最大化，在法律许可的范围内，通过财务、投融资、经营活动或个人事物的安排或选择，对纳税义务做出规划。它与会计政策有着密切的联系，本文分析了目前我国税收筹划的会计政策选择空间及其运用，并指出应注意的问题。 |
| 关 键 词： | 会计政策 选择 税收筹划 |
| 文章编号： | 1008-9306（2005）04-0022-03 |
| 收稿时间： | 2004-12-09 |
| 修稿时间： | 2004-12-09 |
The Choice of Accounting Policy in Tax Revenue Preparation |
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| AN Yan-lin. The Choice of Accounting Policy in Tax Revenue Preparation[J]. Journal of Shanxi Finance and Tax College, 2005, 7(4): 22-24 | |
| Authors: | AN Yan-lin |
| Abstract: | The tax revenue preparation refers to the arrange of the finance, investment and management in order to realize the after-tax profits maximum in the legal permission scope. It has the close relation with the accounting policy, this article analyzes the present preparation space of accounting policy choice and its utilizations in our country. At last it points out what should be pay attention. |
| Keywords: | accounting policy choice tax revenue preparation |
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