摘 要
会计政策变更作为企业财务管理的重要组成部分，对税务筹划具有深远影响。本研究基于我国近年来会计政策调整的背景，探讨其对企业税务筹划的具体效应。研究旨在揭示会计政策变更如何通过影响财务数据的生成与披露，进而改变企业的税务决策模式。采用定量分析与案例研究相结合的方法，选取2018年至2022年间实施新收入准则和新租赁准则的企业为样本，深入分析政策变更前后企业在税务成本、税收优惠利用及税务风险管理方面的变化。结果显示，会计政策变更显著影响了企业的税务筹划行为，尤其是在收入确认时点调整和租赁负债核算方面，企业表现出更主动的税务优化策略。此外，研究发现部分企业因未能及时适应政策调整而面临税务合规风险增加的问题。本研究的创新点在于首次系统性地将会计政策变更与税务筹划效应联系起来，并提出了针对性的优化建议。主要贡献包括为相关政策制定者提供实证依据，同时为企业在应对会计政策变更时的税务管理提供了理论指导与实践参考。
关键词：会计政策变更；税务筹划；新收入准则；新租赁准则；税务合规风险
An Analysis of the Effects of Accounting Policy Changes on Corporate Tax Planning
Abstract: Accounting policy changes, as a critical component of corporate financial management, have profound implications for tax planning. This study investigates the specific effects of recent adjustments in accounting policies in China on corporate tax planning, aiming to reveal how such changes influence the generation and disclosure of financial data, thereby altering corporate tax decision-making patterns. By employing a combination of quantitative analysis and case studies, this research selects firms that implemented the new revenue recognition standard and the new lease standard between 2018 and 2022 as samples, analyzing changes in tax costs, utilization of tax incentives, and tax risk management before and after the policy changes. The findings indicate that accounting policy changes significantly impact corporate tax planning behaviors, particularly in terms of revenue recognition timing adjustments and lease liability accounting, where firms exhibit more proactive tax optimization strategies. Additionally, the study identifies that some companies face increased tax compliance risks due to their inability to promptly adapt to the policy adjustments. A key innovation of this research lies in its systematic linkage of accounting policy changes with tax planning effects, along with targeted optimization recommendations. Its primary contributions include providing empirical evidence for relevant policymakers and offering theoretical guidance and practical references for enterprises in managing tax affairs when responding to accounting policy changes.
Keywords: Accounting Policy Change; Tax Planning; New Revenue Standard; New Lease Standard; Tax Compliance Risk
目 录
一、绪论 1
（一）会计政策变更与税务筹划的研究背景 1
（二）研究会计政策变更对税务筹划的意义 1
（三）国内外研究现状综述 2
二、会计政策变更的理论基础与税务影响 2
（一）会计政策变更的基本概念与类型 2
（二）税务筹划的核心要素分析 3
（三）会计政策变更对税务筹划的基础效应 3
三、会计政策变更对企业税务成本的影响分析 4
（一）会计政策变更与企业税务成本的关系 4
（二）不同会计政策变更下的税务成本变化 4
（三）案例分析：典型企业的税务成本调整 5
四、会计政策变更下企业税务筹划策略优化研究 5
（一）会计政策变更对税务筹划策略的挑战 5
（二）基于会计政策变更的税务筹划优化路径 6
（三）实践中的税务筹划策略改进案例 7
结论 7
参考文献 9
致 谢 10
