本文首先分析了新准则对企业所得税会计的影响,阐释了会计政策选择与企业所得税税收筹划,分析了税收筹划在企业所得税会计中的应用。希望能帮助企业更好地应用新准则的具体要求。同时,我们必须承认在现实的基础上,加快企业所得税制度改革和改善。 This paper first analyzes the impact of the new standard on the accounting of corporate income tax, explains the choice of accounting policies and the tax planning of corporate income tax, and analyzes the application of tax planning in the accounting of corporate income tax. Hope that can help enterprises to better meet the specific requirements of the new guidelines. At the same time, we must admit that we must speed up the reform and improvement of the enterprise income tax system on the basis of reality.