企业税务会计筹划的涵义及特点企业税务会计筹划，是在遵守税法的前提下，针对纳税人自身的特点，利用会计特有的方法，规划纳税人的纳税活动，既要依法纳税，又要充分享受税收优惠政策，以达到推迟纳税、减轻纳税或解除纳税的一项会计工作。一般来说，企业税务会计筹划有两种 Corporate tax accounting planning of the meaning and characteristics of corporate tax accounting planning, under the premise of compliance with tax laws, taxpayers for their own characteristics, the use of accounting-specific methods to plan taxpayers tax activities, it is necessary to pay taxes according to law, but also to fully enjoy Tax incentives, in order to postpone tax payment, reduce tax or release of tax accounting an accounting job. In general, there are two types of corporate tax accounting planning