纳税筹划是企业依据国家法律选择最优纳税方案的过程。本文主要揭示纳税筹划的主要途径和在纳税筹划实务中应考虑的几个问题,意在使企业的纳税行为在合理合法前提下,促进企业经济效益的提高,促进国家法治建设和社会经济发展。 Tax planning is the process by which enterprises select the optimal tax plan according to the national law. This paper mainly reveals the main ways of tax planning and several issues that should be considered in the practice of tax planning. The purpose of this article is to make the enterprise’s tax behavior reasonable and lawful to promote the improvement of economic benefits and promote the development of the country’s rule of law and social and economic development.