税务筹划通常也叫做节税,指的是纳税人法律允许范围内,依照政府税收政策指示,凭借对生产经营事前筹划和安排,做纳税方案有限选取,从而尽量达到减税目的,正常达到税收盈利效果。针对企业会计实务当中,可以说税务筹划表现形式比较丰富多样,本文主要针对盈亏,成本,收入与投资等税务筹划应用,加以简单分析,希望对相关人员有所帮助。 Tax planning is often referred to as tax saving, which refers to taxpayers to the extent permitted by law, in accordance with government tax policy instructions, by virtue of the production and business planning and arrangements in advance, to do a limited selection of tax programs, so as to achieve the tax cuts, the normal tax revenue effect. For the enterprise accounting practice, it can be said that the tax planning performance is rich and varied. This paper mainly analyzes the tax planning and application such as profit and loss, cost, income and investment, and simply analyzes the tax planning, hoping to help the relevant personnel.