關於新準則下公司稅收籌劃的探討
摘 要：稅收籌劃亦稱稅務籌劃、納稅籌劃、稅收策劃。在國外，稅收籌劃是1個熱門職業，會計師事務所的很大1部分收入來自客戶提供稅收籌劃，1些大公司本身設定有稅務部門，主要從事稅務會計和稅收籌劃工作。在我國，由於受長期計劃經濟體制的影響，在這方面的研究起步相對較晚。隨著改革開放的不斷深入和市場經濟的進1步發展，特別是中國加入了 ＷＴＯ 後開始參與全球化的經濟執行，人們對稅收籌劃才有了進1步的認識，稅收籌劃已與企業的改革和發展產生了內在的聯絡，稅收籌劃已經是我國稅收企業制度的必然要求。2006年2月15日財政部發布了新的`和修訂的會計準則，對稅收籌劃也提出了更高的要求，稅收籌劃逐漸成為企業實現利益最大化不可分割的1部分。在新會計準則下，是利用收買虧損企業減少稅收負擔，還是利用新準則中不明晰的條例進行避稅籌劃，都是我們必須要考慮的問題。
關鍵詞：新會計準則；稅收籌劃；原則；必然性
A Study on the Planning of the Tax Revenue Under the New Accounnting Standard
Abstract: The tax revenue planning is also called the tax planning, ratepaying preparation, tax revenue cheme. In overseas, to prepare the tax revenue planning is a popular occupation. A great part of incomes of the Accountant Office come from the clients who provided the tax revenue planning. Some famous corporations have their own tax department where tax accountant and tax revenue planning were engaged. In our country, we initiated the research comparatively later because we were affected by the long-term economic systems. With the open and reform policy deepening and the further development of the market economy, especially after China joined into WTO to take effect in global economy, the people get a further acquaintance about the tax revenue preparation. It also combined with development and reform of the enterprise, which is also a necessary request for our tax-collect rules. The Ministry of Finance had issued a new amendatory criterion on February 15, also proposed a higher request for tax revenue planning. The tax revenue planning is turning into an inalienable part of the enterprise to realize the maximum profit. Under the new criterion, we must consider the questions as follows: whether we should lighten the burden by chasing the deficit enterprises, or to make use of the bugs in the byelaws of new criterion in order to avoid the tax revenue planning.
Keywords: the new accounnting standard； tax revenue planning,；principle；inevitability
