一、利用现行会计政策进行税务筹划(一)利用现行会计政策搞好企业所得税筹划。企业要降低税负,一个重要的思路就是减少税基。所得税的税基即计税依据是应纳税所得额,其金额由收入与成本、费用之差来确定。由于收入总额降低的弹性不大,则进行税务筹划降低税基即是在遵守各项会计 First, the use of current accounting policies for tax planning (A) the use of existing accounting policies to do a good job in enterprise income tax planning. To reduce the tax burden on enterprises, an important idea is to reduce the tax base. The tax basis of income tax is calculated on the basis of taxable income, the amount of which is determined by the difference between revenue and costs and expenses. As the total income elasticity is not reduced, then tax planning to reduce the tax base is in compliance with the accounting