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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Thoughts on Enterprise Tax Planning under the New Accounting Standards

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DOI: 10.25236/etmhs.2019.268


Guang Chen

Corresponding Author

Guang Chen


Tax planning is to reduce the tax burden of enterprises in a reasonable way according to their actual situation and within the scope of legal permission. Tax planning is not a simple financial management work, but one of the necessary measures for enterprises to maximize profits. Reasonable tax planning can help enterprises reduce operating costs. Increase profit margin, so as to improve the competitive advantage of enterprises. Although tax planning will reduce the country's fiscal revenue, it can improve the operating efficiency of the company, maintain the prosperity of the country's entire market environment, and improve the stability of business operations. Therefore, from a macro perspective, tax planning is also very beneficial to the development of the national economy. The implementation of the new accounting standards has an important impact on the tax planning of enterprises. The paper mainly discusses the tax planning strategies of enterprises under the new accounting standards.


New Accounting Standards, Tax Administration, Tax Planning