2008年金融危机虽然已经过去了四年,但是企业还必须时刻谨记经验与教训,企业想要在后金融危机时代之后的竞争中不被社会淘汰,就必须有效降低自身的成本费用。企业成本费用中最重要的内容就是所得税,因此,通过进行科学合理的税收筹划是企业获取最大化利润以及实现其发展的主要途径。本文将阐述多种会计核算方法在企业所得税税收筹划中的运用策略。 Although the financial crisis in 2008 has passed for four years, enterprises must always keep in mind the lessons learned. Enterprises that want to be eliminated from the society in the post-financial crisis era must effectively reduce their own costs and expenses. The most important part of the enterprise cost is income tax, therefore, through scientific and reasonable tax planning is the main way for the enterprise to obtain the maximum profit and achieve its development. This article will explain a variety of accounting methods in the enterprise income tax planning strategy.