税收筹划是指在遵循税法的前提下,基于税法的原理享受税收优惠,规避税务风险,从而达到少缴税款、降低税收负担的目的。如果将税收筹划的方法定位于改变会计核算政策以达到避税目的,则是不可取的。因为企业执行的会计制度有明确的法律法规,对于会计科目的核算有具体的要求。改变会计核算政策,不能改变经济业务的实质,而征税是以经济业务的实 Tax planning refers to the tax law under the premise of the premise, based on the principle of tax law to enjoy the tax incentives to avoid tax risks, so as to reduce the tax paid to reduce the tax burden. If the method of tax planning to change the accounting policies to achieve the purpose of tax avoidance, it is not desirable. Because the accounting system implemented by enterprises has clear laws and regulations, there are specific requirements for the accounting of accounts. Changes in accounting policies can not change the essence of economic operations, and taxation is based on the realities of economic operations