企业税收筹划中会计方法的运用企业税收筹划是指纳税人所形成的符合立法意图而减轻税负的行为。在社会主义市场经济条件下，企业是自主经营、自负盈亏、独立核算的法人实体，其经济行为与经济利益紧密联系在一起。因此，何使企业在税法许可的条件下实现税负最低或最适宜，... Corporate tax planning in the use of accounting methods Corporate tax planning refers to the formation of taxpayers in line with the legislative intent and reduce the tax burden. Under the conditions of a socialist market economy, a corporation is a legal entity that operates independently, assumes sole responsibility for its own profits and losses and makes independent accounting. Its economic activities and economic interests are closely linked. Therefore, why enterprises to achieve tax minimum or optimal tax conditions, ...