浅析会计制度对企业所得税税收筹划的影响

税收筹划是指纳税人在税法规定许可的范围内,通过对经营、投资、理财活动的事先筹划和安排,尽可能地取得节约税收或成本的税收收益。税收筹划应具备"三性"合法性、筹划性和目地性。对于"偷税",世界各国认识较一致,面对"避税"和"税收筹划",又有区别。前者虽然不违法,但属于钻税法的空子,有悖于国家的税收政策导向,后者是完全合法的,甚至是税收政策予以引导和鼓励的。

Analysis on the Influence of Accounting System to Tax Planning of Business Income Tax

Tax planning refers to the taxpayer saves tax as much as possible to obtain tax benefits or costs in the tax law permitted scope by arrangements in advance and planning of operation,investment,financial activities.Tax planning should have the "three features" of legitimacy,planning and purpose.For the "tax evasion",there is consistent understanding of the world,and "tax avoidance" and "tax planning"are different.The former,while not illegal,but exploit an advantage of tax policies loopholes,which contrary to national tax guidance,the latter is perfectly legitimate,and even tax policy guided and encouraged.