企业所得税的纳税筹划随着改革开放、引进外资的深入，纳税筹划才逐渐被人们所熟悉。关于纳税筹划的定义尚无统一的定论，但大多数学者认为，纳税筹划是纳税人在国家法律许可的范围内，自行或通过中介代理机构的帮助，为了实现企业利润最大化目标而对企业的生产、经营、投资、核算和组织结构等经济业务或行为的涉税事项预先进行设计和运筹的过程。企业所得税是企业主要税种之一，在企业的纳税活动中占有重要的地位，而且它的税源大，税负弹性也大，具有很大的纳税筹划空间，是实现企业价值最大化的重要手段。本文从企业所得税的纳税筹划的内涵入手，分析了企业所得税纳税筹划的合法性原则、策划性原则、兼顾性原则和目的性原则，从企业决策、筹资、生产经营和利润分配方面阐述了纳税筹划的方法，并论述了在新企业所得税法下企业纳税筹划的可行性，让更多企业了解到纳税筹划的重要作用，提高纳税人纳税筹划意识，从而增强企业的竞争力，推动企业所得税纳税筹划的发展。
关键词：企业所得税；纳税筹划；新企业所得税
Tax planning of enterprise income tax
Abstract: With the opening and reform, the introduction of foreign capital further, tax planning gradually known by people place. On the definition of tax planning is not a unified conclusion, but most scholars think, pay taxes plans is taxpayer in countries within the scope permitted by law, on its own or through intermediary agencies help, in order to achieve the maximum profit for the enterprise objectives of enterprise production, management, investment, accounting and economic structure of business or tax matters for design and operation of the process. Business enterprise income tax is one of the main categories of taxes, the business tax activities occupy an important position, and its revenue, tax elasticity is big, has a large space for tax planning, is to maximize the value of enterprises is an important means of. This article from the enterprise income tax planning connotation, analysis of the corporate income tax planning for the legality principle, planning principle, balance principle and objective principle, from the enterprise decision-making, financing, production and distribution of profits aspects elaborated the method of tax planning, and discusses under the new enterprise income tax law enterprise tax planning feasibility, to allow more enterprises to understand the importance of tax planning, tax planning improve the taxpayer consciousness, so as to enhance the competitiveness of enterprises, promote the enterprise income tax planning development.
Keywords：Corporate income tax； Tax planning； The new enterprise income tax
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