| 长期投资会计政策的选择对纳税筹划的影响 |
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| 引用本文： | 辛鑫.长期投资会计政策的选择对纳税筹划的影响[J].鸡西大学学报,2009,9(4):71-72. |
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| 作者姓名： | 辛鑫 |
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| 作者单位： | 鸡西大学,黑龙江,鸡西,158100 |
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| 摘 要： | 企业进行所得税筹划的过程，是一个会计政策选择的过程。拟论述长期投资会计政策的选择对纳税筹划的影响，主要从企业内部着手，从会计处理的角度出发，对企业所得税筹划进行案例分析，使研究内容在实践上具有较强的可操作性。
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| 关 键 词： | 会计政策 纳税筹划 |
Long-term Investment Policy and its Impact on the Tax Planning |
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| Xin Xin.Long-term Investment Policy and its Impact on the Tax Planning[J].JOurnal of Jixi University:comprehensive Edition,2009,9(4):71-72. |
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| Authors: | Xin Xin |
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| Abstract: | For a corporation,the process of income tax planning is a process of choosing accounting policies.This article elaborates the long-term investment accounting policy choice and its impact on the tax payment planning.From the perspective of accounting,the paper analyzes the cases concerning the income tax planning for a company. |
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| Keywords: | accounting policy tax planning |
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