企业进行税收筹划的过程,也是一个会计政策选择的过程。本文将详细讨论固定资产折旧对企业纳税筹划的重要影响。会计政策选择的纳税筹划税务会计规则与财务会计规则。税务会计规则是政府为节省征税成本而制订的强制性规则,而财务会计规则是在财务会计处理的基础上进行纳税与税者之间的差异,因此政府为节省企业的纳税申报成本,往往在税法中对财务会计规则采取容纳 Tax planning process enterprises, but also a process of choice of accounting policies. This article will discuss in detail the important impact of depreciation of fixed assets on corporate tax planning. Accounting Policy Selection Tax Planning Tax Accounting Rules and Financial Accounting Rules. The tax accounting rules are the mandatory rules that the government has set for saving the tax cost. However, the financial accounting rules make the difference between tax and tax on the basis of the financial accounting treatment. Therefore, in order to save the tax return cost of enterprises, In the tax law to accommodate financial accounting rules