会计政策选择的税务筹划探讨随着我国社会主义市场经济的不断发展和企业会计的日益复杂化，会计政策在企业财务信息系统中扮演着越来越重要的角色，会计政策选择成为企业的必然。 同一项经济业务或事项，选择不同的会计政策会产生不同的会计信息，进而影响企业缴纳税款的状况。本文在介绍了我国企业主要的会计政策和税务筹划的相关理论的基础上，提出企业应在国家统一会计制度规定的会计政策中，根据自身的经营状况和税收相关法律，在权衡利弊的前提下，选择出最优的方案，并分析了存货计价政策选择与固定资产折旧政策选择在企业税务筹划中的运用。 关键词：会计政策选择；税务筹划；案例研究 The Choice of Accounting Policy of Tax Planning Discussed ABSTRACT Along with our country socialist market economy development and complexity of enterprise accounting, and accounting policy in the enterprise financial information system played more and more important role, the choice of accounting policy to become the enterprise inevitable. The same economic business or matters, the choice of accounting policy has different accounting information, further influence of tax situation. The paper introduces the main accounting policies and tax planning related theory foundation in enterprise of our country, enterprise should be in the uniform accounting system of the state prescribed accounting policy, and on the basis of their own state of operation and tax related laws, weigh the advantages and disadvantages in the premise, choose the optimal schemes, and analysis of the inventory valuation policy choice and fixed assets depreciation policy choice in the enterprise the use of the tax planning. Key words: accounting policy choice; tax planning; case study
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