| 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. |
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