商贸企业是以产品销售为核心的产业,也是现代市场经济中的一个重要产业,由于各种企业税率税法的不断出台完善,新企业会计准则的实施,商贸企业也必须充分考虑纳税筹划的问题,因此,下面本文将从会计政策与纳税筹划的内容着手,重点分析商贸企业会计政策选择中的纳税筹划策略。 Business enterprise is the product sales as the core of the industry, but also modern market economy in an important industry, due to the continuous introduction of various tax laws and regulations, the implementation of new accounting standards, commerce and trade enterprises must also fully consider the issue of tax planning, Therefore, the following article will start from the accounting policy and tax planning content, focusing on the analysis of commercial enterprises in the choice of accounting policy tax planning strategy.