Originating from western countries, tax planning has brought tax saving benefits to enterprises, which has developed very mature in foreign countries. However, in China, tax planning is a new thing in the field of finance and taxation. After starting in the 1990s, it has attracted the attention of many enterprises and scholars. How to reduce the tax cost and expenses to the maximum extent and obtain the maximum after-tax profit without violating the tax law and policies of the country is an issue that all taxpayers and relevant government departments pay more and more attention to. When formulating accounting policies, the state considers the complexity and variability of the market economy, leaving space for enterprises to make tax planning in the choice of accounting policies. Moreover, tax planning in the selection of accounting policies attracts the attention of enterprises and governments with its advantages of low cost and strong operability. But there are many enterprises lack enough professional knowledge, the awareness of tax planning is weak, do not know how to use the choice of accounting policy to implement tax planning to truly achieve the effect of tax saving. To meet the need of enterprise development, this paper aims to look for better ways of tax planning for the enterprise, under the guidance of accounting system and standards in our country, from the tax planning and the basic theory of accounting policy and selection, first summarizes the domestic scholar's related research results, and then expounds the accounting policies, tax planning and related concepts. Finally, a case is used to illustrate the impact of accounting policy choices on the tax payable of enterprises and some Suggestions on accounting policy choices based on tax planning.
