Tax planning of enterprise cost accounting Abstract The tax planning of cost accounting is realized through cost accounting and cost allocation. In the normal tax period, the goal of tax planning is to maximize the cost of sharing expenses on the premise of minimizing enterprise expenses. The current tax law and financial accounting regulations provide the possibility for this kind of tax planning. Cost division, expense allocation and accounting method selection are the main methods of cost and expense tax planning.

Keywords cost and expense; Tax planning; Accounting treatment method

I. Overview of fees and costs

Expense refers to the total outflow of economic benefits in the daily activities of an enterprise, which will lead to the decrease of owners' rights and interests, and has nothing to do with the distribution of profits to owners. Cost is the consumption of a product or service. When confirming expenses, we should first divide the boundaries between production expenses and non-production expenses. Production expenses refer to raw material expenses, labor expenses and other expenses related to the daily production and business activities of enterprises for the production of products; Unproductive expenses refer to expenses that should not be borne by productive expenses, such as those incurred in purchasing and building fixed assets. Traditionally, we call productive expenditure income expenditure and unproductive expenditure capital expenditure. Secondly, we should distinguish between production cost and product cost. The production cost is related to a certain period, but has nothing to do with the products produced; The product cost is related to a certain variety and quantity of products, no matter which period it occurs. Finally, we should distinguish between production cost and period cost. Production expenses should be included in the product cost and included in the enterprise inventory as assets. After the product is sold, the cost of the sold product is carried forward, and the period expenses are directly included in the current profit and loss.

Second, the tax planning strategy of deducting costs before tax

Among the income and expenditure incurred by taxpayers, the production expenses that constitute the product cost are directly regarded as operating costs when the product is sold, and all of them are deducted from operating income; The period expenses of the enterprise can be directly included in the current profits and losses, and deducted in whole or in part from the current income; The capital expenditure incurred by taxpayers should be capitalized as the value of long-term assets first, and then deducted from income through depreciation or amortization; Taxpayers' non-operating expenses and all kinds of property losses should be paid before tax as soon as possible; However, fines, fines and late fees for illegal business operations cannot be charged before tax. In tax planning, enterprises can reasonably arrange various costs and expenses according to the difference of tax deduction effect of different costs and expenses, strengthen tax management, maximize pre-tax costs and expenses, and then minimize income tax expenses.

For example, since the enterprise income tax rate will be reduced after 2008, enterprises should make reasonable provision for costs and expenses in advance, and postpone their income as much as possible. For some necessary pre-tax costs and expenses, if they can be paid in advance, they should be charged as far as possible before the tax rate drops, such as management expenses, sales expenses, financial expenses and property losses that meet the requirements of enterprises. Of course, we can't increase some unnecessary expenses just to expand the pre-tax deduction, which is not worth the candle.

Third, the tax planning strategy of pre-tax deduction of property losses

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