收入要素会计政策选择的企业所得税筹划探讨

Discussion on the Enterprise Income Tax Planning of Income Factor Accounting Policy Choice

摘要: 市场经济时期，企业所得税既是国家财政收入的重要来源，又是政府实施宏观经济调节的重要工具。针对企业收入要素相对复杂性和税法规定与会计规定差异造成企业收入核算对应纳税所得额的影响，采用判断推理、归纳演绎等方法，阐述了收入会计政策的涵义，辨析了收入要素会计政策环境下所得税筹划的范围，探讨了收入要素会计政策的企业所得税筹划方法。

Abstract: In the period of market economy, enterprise income tax is not only an important source of national fiscal revenue, but also an important tool for government to implement macroeconomic regulation. According to the relative complexity of income factors and the influence of the enterprise accounting taxable income on the amount of taxable income caused by the differences between the enterprise income tax law and accounting rules, the paper uses the judgment reasoning method, and inductive and deductive method, to expound the meaning of income accounting policy, differentiate and analyze the scope of income tax planning in the income factor of accounting policy environment, and probes into enterprise income tax planning methods of income factors of accounting policy.