[新企业所得税会计准则的变化有哪些呢]新企业所得税会计准则的变化： 1 所得税会计核算方法的变化 新企业所得税会计准则与旧准则比较新准则的变化：①对暂时性差异的处理不允许在应付税款法和纳税影响会计法之间作选...+阅读
Corporate income tax under the new situation Study on Tax Planning [Abstract]: enterprise income tax in the enterprise activities occupy an important position, and has great room for tax planning. The new ＂Enterprise Income Tax Law＂ After the implementation of enterprise income tax system in our country's position more and more important. Since the new tax law and the old tax law there is a great difference in how to conduct business income tax planning, is the theory and practical focus. This article is based on the new tax law to the existing corporate income tax system as the reference, after the introduction of the new tax law on the impact of corporate tax planning to do a brief analysis. Among them, the business investment plans focus on forms of organization, regional and industry investment choice investment selection; financing decision-making focused on the capital structure and financing leasing analysis; operators to plan focused on the choice of inventory valuation methods, depreciation methods of analysis; earnings focus on planning the allocation of a reasonable income dispersion and attribution of losses to make up for policy analysis. And for certain aspects of which should pay attention to the problems and corresponding measures for improvement, has a certain practical value and academic value. Key words: enterprise income tax planning for the new Enterprise Income Tax Law（仅供参考）
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