在市场经济竞争中,企业要生存和发展就要不断的通过内部挖潜来降低费用开支,增加利润收入,税收筹划作为合理的避税手段能够为企业降低费用开支,增加收入。税收筹划的好坏直接影响到企业的利润,在会计核算中发挥着重要的作用,因此分析研究税收筹划在企业会计核算中的应用,对于企业合理避税,更好的减轻税负具有积极的意义,而且能够为实现企业利润最大化提供可靠的理论研究依据。 In the competition of market economy, to survive and develop, the enterprises must continually tapping the internal potentials to reduce expenses and increase profits. Tax planning as a reasonable means of tax avoidance can reduce expenses and increase revenue for enterprises. Tax planning has a direct impact on the profitability of corporate profits, accounting plays an important role, so the analysis of tax planning in the enterprise accounting application, for the business tax avoidance, a better tax burden has a positive meaning , But also can provide a reliable theoretical basis for the realization of the maximization of corporate profits.