从企业经济行为的总体行为来说,税收只是企业会计成本核算很小的一部分。但是,在市场经济条件下,税收筹划的系统选择对企业长远发展具有十分重要的意义。本文从税收筹划的概念和其现实可行性出发,提出在现代企业财务会计选择中税收筹划的具体策略。 From the overall behavior of the enterprise’s economic behavior, tax accounting is only a very small part of accounting. However, under the condition of market economy, the systematic choice of tax planning is of great significance to the long-term development of the enterprise. Based on the concept of tax planning and its realistic feasibility, this paper puts forward the specific strategy of tax planning in the choice of financial accounting in modern enterprises.