Research On Tax Planning Based On Accounting Policy Choice

There are many means of tax planning for enterprises and accounting policy choice is one of them. China's accounting regulations instruct the accounting actions of the enterprises. At the same time they also provide businesses with a choice of accounting policies, which are to be recognized by most of the current tax laws. The different accounting treatments under the different accounting policy choices will produce the tax programs with the different tax burden, which provides businesses with tax planning space. Besides, the continuous improve of China's corporate accounting standards and the integration of international accounting standards further expand the space of the tax planning in the accounting policy choices. The tax planning through accounting policy choices don't affect the normal production and business activities of enterprises and they are hardly restricted by the corporate internal and external economic and technological conditions. Besides, their cost is lower, so they are workable. In addition, on the background of the implementation of this new corporate accounting standards and the new enterprise income tax law, the accounting policy choice research has a practical significance.Therefore, this paper studies tax planning on the background of the accounting policy choices, mainly as follows:First, discuss the accounting policy choices and tax planning concepts and theories, and analyze the feasibility of tax planning through the accounting policy choices .Then On the background of new accounting standards and the new context of the Income Tax Act, combined with general corporate business processes, explain the different aspects of the tax planning method. In each process, introduce the content of the new regulations first,and then analyze the choice of accounting for tax planning. Finally, this paper takes the example for Y real estate Company. Analyze the difficult issues of accounting and taxation system which the company faces; and for solving these problems, the integrated use of these methods and other planning techniques and design the program of tax planning.