税收筹划学是一门社会性学科,它是不能脱离现实的社会属性而独立存在的,我们要充分发挥人的作用,坚持马克思主义“小企业会计准则”的思想,用小企业会计准则的思想来指导企业的税收筹划,把中心从追求利润转化为人本主义。笔者将根据以往企业中的实际案例,来对小企业会计准则的企业税收筹划进行研究与探讨。 Tax planning is a social discipline. It can not exist independently of the social attributes of reality. We should give full play to the role of human beings, adhere to the Marxist “Small Business Accounting Standards” thinking, use Small Business Accounting Standards Thinking to guide the tax planning of enterprises, the center from the pursuit of profit into humanism. The author will be based on the actual case in the past, to small business accounting standards corporate tax planning research and discussion.