【作者】 黄梅；

【导师】 王爱群；

【作者基本信息】 吉林大学 ， 会计， 2012， 硕士

【摘要】 国家通过实施差别税收政策来实现调整产业结构、提高就业率和促进国民经济增长的目的，针对不同情况制定了一系列类型不同的税收政策，也就使不同纳税主体、不同纳税时期、不同纳税行业以及不同的纳税地区的纳税情况存在差别。这样，就给纳税人进行纳税筹划、降低纳税成本提供了可能性，也为本研究提供了可能。本文从会计政策选择的角度进行纳税筹划研究，主要内容如下：第一章，介绍纳税筹划研究的背景、意义、国内外现状及研究思路和研究内容。第二章，介绍纳税筹划和会计政策选择的相关理论知识，归纳总结了纳税筹划的特点，并对纳税筹划和偷税进行了区别比较；最后介绍了纳税筹划基本技术。第三章，对企业经营活动中各主要环节的纳税筹划进行分析。首先分析采购环节中的购进材料和物资结算方式的纳税筹划；然后分析生产环节中存货计价方法选择及固定资产、无形资产、低值易耗品的纳税筹划问题；接着分析销售环节中的销售方式选择和销售结算方式选择的纳税筹划；最后介绍了其他方面的纳税筹划，其中对不同行业的纳税筹划特点进行了概述。第四章，以农业企业为例分析农业企业的特点及其纳税筹划，以洮河农场为例，进行具体纳税筹划分析。更多还原

【Abstract】 The state tax policy implementation differences to realize the adjustment ofindustrial structure, improve the employment status and promote the growth ofnational economy purpose, according to different conditions to develop a series ofdifferent types of tax policy, also make different tax subject, different tax period,different tax industry and different tax regions are different tax situation. In this way,will give people making tax planning, to reduce the tax cost, and offers the possibilityfor this study provides the possibility.This paper, from the point of view of the choice of accounting policies for taxplanning research, the main content is as follows:The first chapter, introduction pay tax to plan and prepare the researchbackground, significance, the situation at home and abroad and research ideas andresearch content. The second chapter, this paper introduces the choice of accountingpolicies and tax planning relevant theoretical knowledge, and summarized thecharacteristics of tax planning, and the tax planning and tax evasion is the differencebetween; At last, the paper introduces the basic technology tax planning. In the thirdchapter, the business operations of enterprises the main part of the tax planning foranalysis. The first analysis of purchasing link purchase materials and supplies themethod of payment of tax planning; Then analysis the production link of inventoryvaluation method selection and fixed assets, intangible assets, low-valuedconsumables, tax planning problem; Then analysis the sales link sales mode selectionand sales settlement mode selection tax planning; At last, the paper introduced theother aspects of tax planning, including different industries to tax planningcharacteristics are reviewed. The fourth chapter to agricultural enterprises as anexample, this paper analyzes the characteristics of the agricultural enterprises and taxplanning, with the taohe river farm as an example, carries on the concrete analysis oftax planning.更多还原