论文总字数：21653字

摘 要

现代企业面临的竞争日益激烈，合理的纳税筹划能为企业争取更大的经济效益，并且在会计核算中得当的税收筹划能给企业在纳税方面带来极大的获益。纳税筹划作为企业财务管理中一项重要的内容，它不同于避税、偷税与逃税，而是在会计核算过程中选择合适的核算方式，使得企业税负最小化。即企业追寻合理的会计核算方式，在一定程度上可以理解为探寻对应纳税额的总体筹划的最优方案。而会计核算作为企业重要的一部分，有关会计业务的质量保证，为企业提供重要优质的会计信息。

会计核算和纳税筹划与企业的利益息息相关，本文从纳税筹划与会计核算的概念出发，首先挖掘出由概念引发出的会计核算中应纳税额不同的原因，针对其中的部分原因进行深入的探究。本文通过对固定资产折旧的计提、存货计价、销售确认、坏账计提准备这四个方面对纳税筹划与会计核算之间的相关性进行分析，利用案例论证法分析在不同的折旧计提方法、存货计价方法、销售确认期间、坏账计提中会计处理的情况下，对企业最终的纳税产生的影响。发现双倍余额递减法和年数总和法能使企业分摊的折旧前期分摊较多后期分摊较小，在同样的收入费用下，前期的税负比比平均折旧法低。在存货计价方面，物价上涨的情况下使用加权平均法、物价下跌的情况下使用先进先出法企业的税负会相对较低。采用分期收款及赊销和委托代销的核算方式能给企业带来递延纳税的效果，同样在计提坏账准备时采用备抵法能给企业带来延期纳税的效果。

通过分析我们知道纳税筹划与会计核算之间的相互依存、相互促进、相互关联的关系，两者都能助于企业管理者管理企业经营、提高企业效益。纳税筹划能反映企业的会计核算质量，促使企业完善自身的会计核算体系。企业可以根据会计核算记录的内容进行资金分配并制订一定的运行计划，降低企业风险，减小企业税负。在市场逐渐发展成熟的今天，企业的财务管理操作平台更加的趋于规范化，财务管理者应对纳税筹划与会计核算之间相辅相成的特殊关系有一定的认识，这样将有助于为企业制定合适的会计核算体系。

关键词：纳税筹划；会计核算；折旧方法；存货计价；销售结算

Correlation Analysis of Tax Planning and Accounting

Abstract

At present, enterprises are facing increasingly fierce competition. Reasonable tax planning can achieve greater economic benefits for enterprises. And in the accounting, proper tax planning can bring great benefit to the enterprise in tax payment. Tax planning is an important content in enterprise financial management, it is different from tax avoidance, tax evasion and tax evasion. It is to choose the appropriate accounting method in the accounting process, so that the enterprise tax burden is minimized. That is, the enterprise pursues reasonable accounting method, which can be understood to some extent to explore the optimal plan for the overall planning of corresponding tax amount. And accounting as an important part of the enterprise, the quality assurance of accounting business, to provide enterprises with important quality accounting information.

Accounting and tax planning are closely related to the interests of enterprises, in this paper, starting from the concept of tax and accounting, first dig up caused by the tax payable in accounting concept raises a different reason, on the part of the reason for the in-depth exploration. This article analyzes the correlation between tax planning and accounting accounting in the four aspects of the depreciation of fixed assets, inventory valuation, sales confirmation and bad debt provision, Case reasoning method is used to analyze the different methods of depreciation provision, inventory valuation methods, during the sales confirmation, bad debts provision in the accounting treatment of cases, finally the impact of tax of the enterprise. Found that double declining balance method and the sum of the method can make the enterprise contribution the depreciation in the early portion of more late contribution is lesser, under the same revenue and expense, early low tax burden than average depreciation method. In the case of inventory valuation, the use of the advanced first-out law firms will be relatively low in the case of price increases under the condition of using the weighted average method and falling prices. The use of installment and credit sale and consignment sales accounting method can bring the effect of deferred tax to the enterprise. In the same way, the allowance method can bring the effect of deferred tax payment to enterprises.

Through analysis we know that the tax and accounting the interdependence, mutual promotion and mutual correlation between the relationship, both can help enterprise managers management enterprise management, improve enterprise efficiency. Tax planning can reflect the accounting quality of enterprises, and encourage enterprises to improve their accounting system. Enterprises can allocate funds according to the contents of accounting records and make certain operation plans, reduce the risk of enterprises and reduce the tax burden of enterprises. Gradually mature in the market today, the enterprise financial management operation platform, more tend to be more standardized, financial managers respond to supplement each other between tax and accounting of the special relationship has a certain understanding, this will help to set the appropriate accounting system for enterprises.

Keywords: Tax planning; Accounting; Method of depreciation; Inventory valuation; Sale and settlement

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景与意义 1

1.2 研究目的与内容 1

1.3 研究方法与思路 1

1.4 主要概念的界定 1

第二章 关于纳税筹划与会计核算相关性的文献综述 3

2.1 纳税筹划与会计核算的相关性 3

2.2 纳税筹划对会计核算的影响 3

2.3 会计核算对纳税筹划的影响 4

第三章 纳税筹划与会计核算相关性的相关理论基础 5

3.1 固定资产折旧中纳税筹划与会计核算相关性分析 5

3.1.1 固定资产折旧在会计上的处理方式 5

3.1.2 固定资产折旧核算方法的对应纳税额的影响 5

3.2 存货计价中纳税筹划与会计核算相关性分析 6

3.2.1 存货计价方法 6

3.2.2 存货计价方法对应纳税额的影响 6

3.3 销售结算中纳税筹划与会计核算相关性分析 6

3.3.1 销售结算方式 6

3.3.2 销售结算方式对应纳税额的影响 7

3.4 坏账计提中纳税筹划与会计核算相关性分析 7

3.4.1 坏账计提方法分析 7

3.4.2 坏账计提方法对应纳税的影响 7

第四章 会计核算与企业纳税筹划相关性的案例分析 9

4.1 固定资产的折旧方法对应纳税额影响的案例分析 9

4.2 企业存货计价方法对应纳税额影响的案例分析 10

4.2.1 物价上涨时的存货计方法价对应税额的影响 10

4.2.2 物价下跌时的存货计方法价对应税额的影响 11

4.3 销售结算方法对应纳税额影响的案例分析 12

4.3.1 直接收款与赊销及分期收款的会计核算选择 12

4.3.2 委托代销的选择 12

4.4 坏账计提处理方法对应纳税额影响的案例分析 12

4.1.1 备抵法的选择 12

4.1.2 账龄分析法与应收账款百分比法对应税额的影响 13

第五章 会计核算中实现纳税筹划的有效途径 14

5.1 合理筹划各个环节 14

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