会税差异下担保公司准备金计提的优化策略  

Optimization strategy for reserve provision of guarantee companies under tax differences

作　　者：刘青莉 Liu Qingli(Weixin Financial Leasing(Suzhou)Co.,Ltd.,Suzhou,Jiangsu,215000)

机构地区：[1]维信融资租赁(苏州)有限公司,江苏苏州215000

出　　处：《市场周刊》2025年第8期166-169,共4页Market Weekly

摘　　要：文章聚焦中型融资性担保公司在准备金计提与税务处理环节所遭遇的会计准则与税法之间的差异问题,深入剖析当前会计准则与税法的具体规定,并结合此类公司的实际运营状况,探索其准备金计提的合理性与合规性,以及税务处理的效率提升路径。研究通过综合考量会计准则与税法的不同要求,提出有效会计处理和税务处理优化建议策略,以期帮助中型融资性担保公司优化其财务管理结构,提升税务管理水平,进而实现准备金计提与税务处理的合规高效,促进公司的稳健发展。This article focuses on the differences between accounting standards and tax laws encountered by medium-sized financing guarantee companies in reserve provision and tax treatment,deeply analyze the specific provisions of current accounting standards and tax laws,and explore the rationality and compliance of reserve provision and the efficiency improvement path of tax treatment based on the actual operating conditions of such companies.By comprehensively considering the different requirements of accounting standards and tax laws,this study proposes effective accounting and tax treatment optimization strategies to help medium-sized financing guarantee companies optimize their financial management structure,improve their tax planning level,and achieve compliance and efficiency in reserve provision and tax treatment,promoting the stable development of the company.

关 键 词：会税差异 担保公司 准备金计提 税务处理 

分 类 号：F812.42[经济管理—财政学]