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1、外文翻译OntheaccountingpolicyontheimpactoftaxplanningMaterialSource:http://eng.hi138.com/?i82263Author:KureSchmidtTaxplanningisalsoknownastaxplanning,thatmeansthestate'staxlawsandregulations,andpoliciestotheextentpermittedbyrightbusiness,investment,financialactivitiesintheearlystageofpla
2、nning,asmuchaspossibletoreducethetaxburdeninordertoobtaintaxbenefits.Thatis,fulluseofallavailabletaxconcessions,invariousalternativeapproachwouldchoosethebestprograminordertoachieveafter-taxprofitmaximization. Accountingpolicyreferstotheaccountingfirmstofollowwhenthespecificprinci
3、ples,aswellasenterprisesintheadoptionofthespecificaccountingtreatment.China'saccountingpoliciescanbedividedintotwocategories.Oneisthemandatoryaccountingpolicies:suchasthedivisionoftheaccountingperiod,accountingcurrency,thecompositionofaccountingreportsandformats,allkindsofassetsrecor
4、dedvaluetotherevenuerecognitionprinciples.Thesearethecompaniesmustfollow,andnotsubjecttotaxplanningimplications.Theotheristheaccountingpolicychoice:Iftheinventoryvaluationmethod,fixedassets,depreciationmethods,baddebtsanddamagetopropertyaccountingmethods,amortizationofpremiumdiscount
5、long-termInvestmentapproach,long-terminvestmentaccountingmethods,costamortizationmethod,revenuesconfirmationandsettlementpattern.Thechoiceofaccountingpoliciesfortheimplementationoftaxplanningthatcanprovidespaceforcompaniesaccordingtotheirproductionandoperationstatusandtax-relatedlaws
6、andregulationsinthetrade-offsunderthepremiseoftheoptimalchoicecanbetax-accountingpolicies. Thechoiceofaccountingpoliciesincludeaparticulartransactiontookplacewhenthefirstchoiceandtheobjectiveenvironmentchangesduetochangestotheoriginalaccountingpolicyinfavorofadoptionofnewaccountin
7、gpolicies.Accountingpoliciesadoptedbychoice,deferredtaxescanbeachievedtoobtainthetimevalueofmoneyeffect;throughaccountingpolicychoicescanreducetheamountoftaxableincome,toasmalltaxpurposes;throughaccountingpolicychoices,wecanfullyenjoythetaxincentivestoachievetomaximizeafter-taxbenefi
8、ts.Theaccoun
