Based On The Choice Of Accounting Policy Enterprise Tax Planning Study Of The Problem

Tax planning carried out in western countries are quite popular. It can brings to the enterprise is financial benefits. The taxation planning in China started in the1990s, is still in the primary stage, tax planning theory is not perfect, the tax planning means still remain to be further explored, a lot of enterprises are not set up the tax planning concept. Through the accounting policy choice for tax planning is a kind of planning method. Countries in developing accounting policy, because of the complexity of the economic environment, can’t make death of, so as to give enterprise certain selectivity. In the same way for countries in the tax system, also has certain choice.So enterprise can look for accounting policy and tax provisions allow space together operation, the overall tax burden in order to achieve the goal of reasonable.And this kind of planning method and other planning method, it is characterized by low cost, easy operating characteristics, so is the enterprise of tax planning for a good method.Through the choice of accounting policy to pay tax to plan, do not affect the normal production and operation activities, the enterprise internal and external economic and technological conditions of the constraint small, planning cost is lower, thus, the maneuverability is strong.In addition, this paper in the new enterprise accounting standards and the new enterprise income tax law under the background of the implementation of, the choice of accounting policy research and has the realistic significance.Therefore, in this article, the combination of theory and practice of the method of accounting policy choice as the starting point of the research on the tax planning, the main contents are as follows:first expounded the choice of accounting policy and tax planning concept and theory, and analysis of accounting policy choice on the feasibility of tax planning, principles and some basic content.And then in the implementation of enterprise accounting standards and the background of the enterprise income tax law, combined with the enterprise general production and operation of business process, points to use different link accounting policy choice to pay tax to plan and show the method.In the process of that first introduced the related regulations of the content, then for choice of accounting policy analysis and use tax planning.Finally, this paper to Y real estate company as an example, this paper analyzed the company facing tough questions of the fiscal and taxation system;And then to solve these problems, the integrated use of the theory and method in combination with other planning technique of the system of tax planning scheme design.