Based On Accounting Policy Choices In China's Manufacturing Enterprises In Tax Planning

Tax planning is favored as a new thing by more and more enterprises. How to take full advantage of the tax policies and regulations to reduce the tax cost and seek legitimate economic interests to achieve a win-win state between countries and enterprises is a matter which increasingly concerned. This paper writes on the time when the new accounting standards and the "new enterprise income tax law" will put to effect. So I analysis the tax planning methods on accounting option and take an example to understand deeply.I discuss the way of the industry enterprise tax planning on the background of new accounting standards and new enterprise income tax law from five parts:The first part introduces the accounting policy and tax planning theories and the relationship between them.The second part points out the questions exist in Chinese manufacturing enterprises on tax planning issues.The third part explains the way of tax planning in detail. On the background of the new accounting standards and the new income tax law, I explain the tax planning methods from the different stages of business with the production characteristics. In each process I introduce the content of the new regulations first, then analysis the choice of accounting for tax planning.The forth part is case analysis on the integrated use of the tax planning methods told previously based on accounting options and the other planning skills in actual situation to provide reference for solving practical problems.The fifth part is the conclusion of the full text, which point out the contents and purpose of the research of tax plan based on the choice of accounting policies.