税务筹划直接关系企业税负影响企业效益,税务筹划的好坏与会计政策选择息息相关,本文首先阐述会计政策的定义与内容,进而对会计政策选择的税务筹划原则进行分析,并以企业采购环节为例分析会计政策选择下的企业税务筹划的具体内容。 Tax planning is directly related to corporate tax impact on corporate efficiency, tax planning is good or bad and the choice of accounting policies are closely related, the paper first elaborates the definition and content of accounting policies, and then analyzes the tax planning principles of accounting policy choices, Case Analysis of Accounting Policy Choice Enterprise Tax Planning Specific Content.