企业是以盈利为目的的经济组织,企业的经营活动最终目标是实现利益最大化,而企业进行税务筹划是实现利益最大化的手段,企业应在遵守国家法律法规的基础上,参照会计政策、遵守会计准则,以利益最大化为目标,在既定的税法和会计政策的框架下,制定合理的税收筹划政策。本文从税收筹划的概述入手,重点分析了会计政策选择下的企业税务筹划。 Enterprises are profit-oriented economic organizations, the ultimate goal of business activities is to maximize the benefits, and corporate tax planning is to maximize the benefits of means, enterprises should comply with national laws and regulations, based on the accounting policy, Comply with the accounting standards, in order to maximize the benefits as the goal, in the framework of the established tax law and accounting policies, develop a reasonable tax planning policy. This article starts with an overview of tax planning, focusing on the tax planning of enterprises under the choice of accounting policies.