企业销售收入的财税管理策略

Abstract

在销售收入实现的时点上，会计处理与税务处理有所不同，需要对收入进行有效管控。本文从企业纳税筹划视角，分析销售收入对税收的影响以及影响收入的各种因素，指出销售收入管理控制的关键点，提出税基管理与控制的策略，即收入最小化、收入最大化和收入均衡化策略；从影响销售收入确认的关键因素切入，研究提出管理和控制收入的操作方法，具体包括因素法、递延法、分解法、转移法和产业链法。At the point in time when the sales revenue is realized, the accounting treatment is different from the tax treatment, and it is necessary to effectively control the revenue. From the perspective of corporate tax planning, this paper analyzes the impact of sales revenue on taxation and various factors that affect revenue, points out the key points of sales revenue management and control, and proposes tax base management and control strategies, namely revenue minimization, revenue maximization and revenue. Equalization strategy; from the key factors affecting the recognition of sales revenue, research and put forward the operation methods of management and control of revenue, including factor method, deferral method, decomposition method, transfer method and industrial chain method.