一、税收筹划与成本效益原则税收筹划作为企业理财学的一个组成部分，从某种意义上讲应归于企业财务管理的范畴，它的目标是由企业财务管理目标决定的，即为实现企业所有者财富最大化。因此，在筹划税收方案时，不能一味地考虑税收成本的降低，而忽略了税收筹划引起的其他费用 First, the tax planning and cost-effectiveness tax planning as an integral part of corporate finance, in a sense should be attributed to the scope of corporate finance management, and its goal is determined by the goal of corporate finance management, that is, to achieve business ownership Maximize wealth. Therefore, when planning a tax plan, we can not blindly consider the reduction of tax costs while neglecting other expenses caused by tax planning