基于稅法會(huì)計(jì)分離的稅收籌劃空間分析.pdf

1、重慶大學(xué)碩士學(xué)位論文基于稅法會(huì)計(jì)分離的稅收籌劃空間分析姓名：胡蕾申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：工商管理指導(dǎo)教師：劉斌20040310重慶大學(xué)碩士學(xué)位論文英文摘要AbstractThisdissertationistoprovidetotaxplannerssomegoodsolutionsonthebasisofseparationbetweenTaxlawandAccountingSystemBycomparingthestructures

2、ofTaxlawandAccountingSystem，thisdissertationfindstheseparationcomesfromthedifferencesindetermination，preconditionandprincipleFrom1990’S，China’STaxLawandAccountingSystemhaveexperiencedgreatreforminordertogetonwiththerapid

3、economicdevelopmentandwhatChina’SentryintoWTOandChina’SglobalizationaskforTheytendtobetheregularrules，atthesametimetheychangedtobeseparatedwhileⅡleykeptoncoincidestepineraCollaborationhaddonealot，butitcannotsolveallthepr

4、oblemsyetTaxplanningistodooptimaltaxchoiceinmaximizedprofitandminimizedtaxexpenseaftercomparingthetermsofTaxLawatthesal／letimenotagainstthelawIt’Sacomplicatedbusinessprojectincludinglaws，accounting，organization，managemen

5、tandtradeThisdissertationalsoinvestigatestheprinciple，aimandtechniqueoftaxplanningThesetaxplanningprojectswhichmaketheuseofseparationhavebeenpopularandeyeattractedButthesetaxplanningprojectshaveSomedisadvantagesForexampl

6、etheymaybelackofintegrationortheydonotkeepwiththegoaloftheenterpriseThedissertationgives4Solutions：first，accelerateddepreciation，second，methodsofpricinginventories，debtrestructuring，accountingprocessAndthelimitstoeachsol

7、utionarealsopresentedAtlasttwocasesarequestionedbecauset11eydidn’tconsidertheseparationproperlyIntheendthepapersumsuptheviewpointsandindicatesthethoughtsofhowtomakeafurtherresearchKeyWords：TaxLawAccountingSystemTaxPlanni