| 浅议新会计准则下的税收影响及筹划 |
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| 引用本文： | 易兰艳.浅议新会计准则下的税收影响及筹划[J].江汉石油职工大学学报,2012,25(3):96-97,106. |
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| 作者姓名： | 易兰艳 |
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| 作者单位： | 中国石化股份公司江汉油田分公司财务结算中心,湖北潜江,433124 |
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| 摘 要： | 2006年财政部颁布了新的《企业会计准则》。从税收筹划的角度来看,新会计准则在计量基础、会计政策选择空间、所得税会计处理方法等方面发生了变化。企业在税收筹划应对时可在存货计价方法的选择、固定资产折旧的筹划、长期股权投资的筹划等方面进行考虑。
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| 关 键 词： | 新会计准则 税收 筹划 |
On Tax Effect of New Accounting Standards and Tax Planning |
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| YI Lan-yan.On Tax Effect of New Accounting Standards and Tax Planning[J].Journal of Jianghan Petroleum University of Staff and Workers,2012,25(3):96-97,106. |
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| Authors: | YI Lan-yan |
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| Affiliation: | YI Lan-yan(Finance Settlement Center of JHPA,SINOPEC,Qianjiang,Hubei,433124,China) |
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| Abstract: | Viewed from tax planning point,the new ＂Accounting Standards for Business Enterprises＂ issued by China’s Ministry of Finance in 2006 makes some modifications on accounting measurement basis,accounting policy choice space,accounting process of the income tax and other aspects.The enterprise is proposed to take into consideration the choice of inventory costing method,fixed assets depreciation planning and long-term stock ownership investment planning while making tax plan to answer the modifications. |
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| Keywords: | New Accounting Standards Taxes Planning |
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