效益最大化是投资者和生产经营者的终极目的。税务筹划是现代企业财务管理活动的一个重要组成部分。作为企业可根据自身的具体情况以合法为前提,合理地选择不同的会计政策对企业的利润带来不同的影响,从而影响企业的税收筹划。本文从会计政策的选择出发,主要论述了会计政策中固定资产折旧方法的选择对税收筹划的影响。 Maximizing efficiency is the ultimate goal of investors and producers. Tax planning is an important part of modern business financial management activities. As an enterprise, according to its own specific conditions, it can legitimately take the premise of reasonable choice of different accounting policies to exert different impacts on the profits of enterprises, thus affecting the tax planning of enterprises. Starting from the choice of accounting policy, this paper mainly discusses the influence of the choice of depreciation method of fixed assets on tax planning in accounting policy.