在市场经济条件下,实现企业价值最大化已成为企业经营管理追求的最终目标,这在客观上要求企业实现收入最大化而成本费用最小化。税负作为企业生产经营活动中不可回避的一项支出,对企业经济效益具有重大影响。新企业会计准则(以下简称新准则)的正式颁布和实施是我国会计发展的重要里程碑,新企业所得税法的公布又给企业创造了更多的税务筹划空间。因此,如何通 In the market economy, to maximize the value of the enterprise has become the ultimate goal of business management pursuit, which objectively requires enterprises to maximize revenue while minimizing costs and expenses. Tax burden, as an unavoidable expense in the production and operation of a company, has a significant impact on the economic benefits of the enterprise. The formal promulgation and implementation of the new Accounting Standard for Business Enterprises (hereinafter referred to as the “New Standard”) is an important milestone in China’s accounting development. The announcement of the new Enterprise Income Tax Law has created more tax planning space for enterprises. Therefore, how to pass