由于新企业所得税法对税率及税收优惠政策都进行了较大调整,这必然影响到企业组建过程中的税务筹划。企业组建的税务筹划是指纳税人在遵守相关法律、法规的前提下通过对企业的组建形式、投资方向、投资区域等进行合理的安排,在两种或两种以上的纳税方案中进行选择,达到最小合理纳税的一种筹划行为。 As the new corporate income tax law on tax rates and preferential tax policies have made major adjustments, which will inevitably affect the process of corporate tax planning. Tax planning organized by enterprises refers to the taxpayers in the compliance with relevant laws and regulations under the premise of the formation of enterprises, investment patterns, investment areas and other reasonable arrangements, in two or more tax programs to choose from, To achieve the minimum reasonable tax planning a behavior.