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Along with the market economy development, the accounting importancegrows day by day, in the accounting tax revenue preparation skill isimportant. Reduced the tax revenue also is saved enterprise's cost,the increase enterprise's profit. This article studies in thepredecessor in the foundation, quotes newest accountant the criterionand the tax law laws and regulations, the union case, from the income,the expense, the goods in stock also has amortizes these four aspectsin detail to discuss the tax revenue preparation the utilization.Through analyzes in each kind of situation the tax burden condition,determined how the enterprise in doesn't violate the tax law under thepremise to make the best arrangement to own management behavior, thusrealization enterprise profit maximization.