Author(s)

Qiong Yu

Corresponding Author

Qiong Yu

Abstract

The establishment of a corporate financial management system is inseparable from tax planning, and the social environment and economic environment in which enterprises are located today create possibilities for corporate tax planning. In essence, corporate tax planning plays a vital role in corporate financial management. In the work of corporate tax planning, it is necessary to always adhere to the overall financial management objectives as the basic principle, and fundamentally play the function of tax planning. This paper starts with the relationship between the choice of accounting policies and tax planning, finds out the factors affecting the choice of accounting policies of enterprise managers, and finally summarizes the impact of tax planning on the choice of accounting policies.

Keywords

Tax Planning, Accounting Policy, Finance, Accounting Management