我国商业银行自主经营、风险自担、税负较重。为了更好地进行纳税筹划,纳税人必须要深刻剖析纳税筹划本身的特性。通过概述纳税筹划的含义及其实施步骤,论文着重分析了商业银行纳税筹划的特性,以期为纳税筹划实践提供一定的借鉴和参考。 China’s commercial banks operate at their own risk with a heavy tax burden. In order to better tax planning, taxpayers must analyze the characteristics of the tax planning itself. By summarizing the meaning of tax planning and its implementation steps, the paper analyzes the characteristics of tax planning of commercial banks emphatically, in order to provide some reference and reference for tax planning practice.