基于新税法视野下企业会计的税务筹划探讨
Exploration of Tax Planning in Enterprise Accounting Based on the Perspective of New Tax Law

伴随着我国经济的快速发展，市场经济也逐渐走向成熟，企业所面临的环境也在不断发生变化，在这种背景下，企业会计要想得到更好的发展，就必须要加强对新税法的研究。对于企业而言，要想保证其能够在新税法的环境下更好的发展，就必须要结合新税法的具体内容来进行税务筹划工作。但是从当前企业会计开展税务筹划工作的实际情况来看，仍然存在很多问题，严重影响了企业会计开展税务筹划工作的质量和水平。因此，在本文中，我们主要结合新税法对企业会计进行税务筹划工作提出了几点要求和措施。希望通过本文的研究和分析能够进一步推动我国企业会计税务筹划工作的发展，进而为我国经济建设作出更大贡献。
With the rapid development of China’s economy, the market economy is gradually maturing, and the environment faced by enterprises is constantly changing. In this context, in order for enterprise accounting to achieve better development, it is necessary to strengthen research on the new tax law. For enterprises, in order to ensure their better development in the environment of the new tax law, they must combine the specific content of the new tax law to carry out tax planning work. However, from the current situation of tax planning work carried out by enterprise accountants, there are still many problems that seriously affect the quality and level of tax planning work carried out by enterprise accountants. Therefore, in this article, we mainly propose several requirements and measures for tax planning in enterprise accounting based on the new tax law. I hope that the research and analysis in this article can further promote the development of accounting and tax planning in Chinese enterprises, and make greater contributions to China’s economic construction.