摘要：随着经济发展全球化，企业已确立为市场经济的主体,寻求税后利益最大化的方法已是其必然的行为目标。而依法纳税是企业必然要履行的义务，但企业在合乎税收政策和税收法律的前提下，进行筹划减少税收也是企业的一项基本权利。基于会计政策进行选择是企业纳税筹划的一项重要内容。本文中，首先，论述会计政策与纳税筹划两者相关的基本理论。其次，基于会计政策选择的纳税筹划方法进行分析，筹划的对象主要有：固定资产折旧方法、投资性房地产计量方法、存货计价方法、结算方式、销售方式等。然后，针对房地产企业的售房收入、土地增值税、代建收入等会计政策选择方面进行纳税筹划分析。最后，概述通过研究得出的结论并提出合理的建议。50025

毕业论文关键词：会计政策；会计政策选择；纳税筹划

 Based on The Accounting Policy Choice of Tax Planning Research

ABSTRACT：With the development of economic globalization, the enterprise has been established as the main body of market economy, to seek after tax benefit maximization method is its inevitable behavior targets.And paying tax is the duty of the enterprise is bound to perform in accordance with the law, but the enterprise in accordance with the tax policy and tax law under the premise of plan to reduce tax is a fundamental right of the enterprise.Based on the accounting policy choice is the enterprise tax planning is an important content.In this article, first of all, this paper discusses the basic theory of accounting policies related to tax planning both.Secondly, analyze the tax planning method based on the accounting policy choice, the plans of the main objects are: fixed assets depreciation method, the investment real estate measurement method, inventory valuation methods, the method of payment, sales, etc.Then, in view of the real estate enterprise sales income, income of land value-added tax, the construction of accounting policy choice aspects, such as analysis of tax planning.Finally, an overview of the research conclusion and put forward reasonable Suggestions.

Key Words: Accounting policy； Accounting policy choice；Tax planning

 目    录

摘  要 I

ABSTRACT： II

目  录 III

一、 引言 1

（一）研究背景与意义 1

（二）研究现状 1

（三）研究内容与方法 2

二、 相关的基本理论 4

（一）会计政策选择的基本理论 4

（二）纳税筹划的基本理论 4

（三）会计政策选择与纳税筹划相关研究 5

三、 基于会计政策选择的纳税筹划方法分析 7

（一）固定资产折旧方法选择的筹划 7

（二）投资性房地产后续计量模式选择的筹划 9

（三）存货计价方法选择的筹划 10

（四）结算方式选择的筹划 13

（五）销售方式选择的筹划 14

四、 基于会计政策选择的纳税筹划的综合案例分析——以房地产企业为例 16

（一）售房收入筹划 16

（二）土地增值税筹划