随着社会经济的逐步发展,国家税收的法律法规也在不断更新与完善,作为调节国家经济的杠杆,税收政策必须要经得起各方面的推敲与考验。所以对于企业会计人员在纳税筹划的时候要从会计与税收的角度同时看待各方面问题,这样才能顾盘全局。 With the gradual development of social economy, the laws and regulations on taxation of the state are constantly updated and perfected. As a lever to regulate the national economy, the tax policy must withstand scrutiny and test in all aspects. So for corporate accountants in the tax planning time from the perspective of accounting and tax at the same time all aspects of the problem, so as to take care of the overall situation.