The Changes Of Accounting Standards And Its Influence And Study On Tax Planning Of Enterprises

As the development of economic system reform, our country economic system change in essence, and its corresponding accounting standard system is changing and constantly improving, China’s accounting standards experienced four stage: exploration of accounting standards, the formation of accounting standards, the development of accounting standards and the international convergence of accounting standards. The Ministry of Finance in order to adapt to the new economic situation and maintain with the international standards convergence of accounting standards in China, has made several amendments. The continuous development of changes in accounting standards is bound to the enterprise tax, profit and tax planning will bring the tremendous influence. The research method of this paper through the combination of literature and case study, based on the historical evolution of China’s accounting standards on the establishment of accounting standards change, and the new system of accounting standards on the impact of corporate profits and taxes, through a case study to demonstrate the change of the accounting standards affect the enterprise tax really and how the enterprise tax planning. According to the analysis and research, not only let us know that the change of the accounting standards on the impact of corporate profits and tax aspects, also shows that based on the new accounting standards of tax planning is legitimate and feasible. This paper analysis and research about tax planning not only numerous studies "the tip of the iceberg", but it will be beneficial to the perfection and supplement of China’s enterprise tax planning theory research and practical work, enterprises can take this as a breakthrough point, from the enterprise internal and external considering that, to carry out comprehensive enterprise tax planning.