1新会计准则下的纳税筹划的具体做法1.1资产减值准备项目中的税收筹划相关会计准则规定企业可根据谨慎性原则计提八项资产减值准备,但不得刻意多提或不提。对于经营情况变化引起的相应减值准备冲回,应按有关会计准则处理,并将冲回的减值准备计入当年利润中。但税法规定,在所得 1 new accounting standards under the practice of tax planning 1.1 asset impairment projects in the tax planning related accounting standards under the principle of cautious enterprises can be made eight provisions for asset impairment, but should not be deliberately mention or not mentioned. Reversal of corresponding impairment provision caused by changes in operating conditions shall be handled in accordance with the relevant accounting standards and the rechecked impairment provision shall be included in the profit for the year. However, the tax code stipulated in the income