会计处理方法的选择在纳税筹划中的运用（The application of accounting treatment methods in tax planning）.doc

会计处理方法的选择在纳税筹划中的运用（The application of accounting treatment methods in tax planning） Tax planning (TaxPlanning) is mainly refers to the national policy permit, in accordance with the legislative direction of tax laws and regulations, through reasonable advance planning and arrangements for the financing, management, investment and financing activities, gain the profit (TaxSaving) benefits, and ultimately realize a kind of economic activities to maximize the enterprise profit maximization and the value of the enterprise. Tax planning in foreign countries is a very common phenomenon, has been widely used in international business, but in our country, tax planning is still a new thing, although there are many scholars and experts to write a lot of articles and monographs, but mostly starting from the enterprise external point of view, tax preferential conditions such as tax the choice of location, use and so on, the author will mainly proceed from the internal accounting treatment methods to talk about its use in tax planning in the. The planning of various tax categories in China is closely related to the choice of accounting treatment methods, especially in the planning of income tax. There are many ways of tax planning, such as narrowing the tax base, using low tax rates, deferred taxation, tax incentives and tax related zero risks, etc. in narrowing the tax base, it can be divided into reducing absolute amount and reducing the relative amount. The choice of accounting treatment related tax planning is to narrow the tax base and deferred taxes, following by enterprises in the production and operation of several representative accounting methods to discuss how to choose the enterprise tax planning, tax to benefit. First, the impact of the choice of inventory valuation methods on tax planning According to the current enterprise accounting standards -- stock provisions, inventory is held in the normal production process for the sale of finished goods or merchandise, or