税收筹划作为一种有效的避税、节税手段逐渐为现今国内外企业所重视。
税收筹划是纳税人根据税收法律法规的规定，通过对经营、投资、理财活动事先进行筹划和安排，对多种纳税方案进行优化选择，以期税收负担最小化，从而获得合法正当利益的行为或活动。是纳税人的一项基本权利。企业通过有效的税收筹划，可以减低企业的税收成本，提高企业赢利水平。同时促进企业在财务方面向更优化更合理的方向发展，提升竞争力，从而提高企业整体素质，乃至整个行业的发展，从长远看，更有利于国家社会的持续发展。因此，本文试从税收筹划的定义、目的、意义、方法等诸方面，浅谈企业的税收筹划问题，希望借此论证税收筹划的重要性。
关键词：税收筹划 避税
Abstract：Tax planning is an effective form of tax avoidance, tax savings for the current means of gradually attention of domestic and foreign enterprises. Tax planning is the taxpayers under the tax laws and regulations, through the operations, investment, financial activities prior planning and arrangements for a variety of tax Optimization program with a view to minimizing the tax burden, thus obtaining the legitimate interests of the legitimate acts or activities. The taxpayer is a fundamental right. Enterprises, through effective tax planning, enterprises can reduce the tax cost, increase profitability. While promoting enterprises in the financial aspects to a more rational optimization of the development, improve competitiveness, so as to enhance the overall quality of enterprises, as well as the development of the whole industry, in the long run, more conducive to the sustainable social development. Therefore, this test from the definition of tax planning, purpose, meaning and methods Zhu, Enterprise Tax planning of the hope that this demonstration of the importance of tax planning.
Key words：Tax Planning Avoidance
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