经济主体为体现本身利益的最大化,就会应用到税收筹划,期以实现减少税负并且延缓纳税的目的。会计政策是企业实现会计核算和制作财务报表时所采取的依据、措施和办法。两者的关系密不可分,即会计政策在税收筹划中的运用具有可操作行。本文就是从企业内部着手,来分析如何正确选择会计政策来进行税收筹划以及在税收筹划中会计政策选择应注意到的问题。 In order to reflect the maximization of their own interests, the economic subjects will be applied to tax planning in order to reduce the tax burden and delay the tax payment. Accounting policies are the basis, measures and measures adopted by the enterprise when it comes to accounting and financial statements. The relationship between the two is inseparable, that is, the application of accounting policies in tax planning is feasible. This article is from the internal enterprise to analyze how to choose the correct accounting policies for tax planning and tax planning in the choice of accounting policies should be noted.