纳税筹划方案建立在具体的经营环境、税收政策、会计规定和法律法规等基础之上,当上述条件发生变化,纳税筹划的成本和收益就会发生变化,原来的筹划方案可能从最优的变成次优的,合理的变成不合理的,甚至是违法的。因此,随着新《企业会计准则》和新《企业所得税法》及其实施条例的颁 Tax planning programs are based on the specific business environment, tax policies, accounting rules and laws and regulations. When the above conditions change, the costs and benefits of tax planning will change. The original planning scheme may change from the optimal Sub-optimal, reasonable become unreasonable, or even illegal. Therefore, with the new “Accounting Standards for Business Enterprises” and the new “Enterprise Income Tax Law” and its implementing regulations