随着税法的日益完善和税收征管工作的加强,税收筹划作为一种纳税人在法律许可的范围内根据税后利益最大化的要求安排纳税的经济活动,成为现代企业合法实现税负最小化的必然选择。本丈从税收筹划的含义及现实意义出发,分析了会计政策选择与税收筹划的关系,探讨了会计政策选择中的税收筹划的实现问题。 With the increasing perfection of the tax law and the strengthening of tax collection and management, tax planning as a taxpayer’s economic activities to arrange tax payment within the scope permitted by law in accordance with the requirements of maximizing after-tax profits has become the minimization of the legal taxation of modern enterprises. inevitable choice. From the meaning and practical significance of tax planning, Ben Zhang analyzed the relationship between the choice of accounting policies and tax planning, and discussed the implementation of tax planning in the selection of accounting policies.