当前,随着我国社会主义市场经济不断的进步和发展,企业也在不断的兴起,而且,在新时期对企业发展的要求也有所提高。尤其是市场经济前提下,企业在纳税方面也要有所改进,因此,纳税筹划成为我国企业纳税人必须要考虑的一方面。伴随着我国新税法的颁布与实施,所以,我国企业所得税纳税筹划方面也要有所调整,这样才可以适应我国新企业所得税法的要求。本文结合我国新企业所得税法的具体内容与要求,对我国企业所得税纳税筹划进行了一定的探讨。 At present, with the continuous progress and development of the socialist market economy in our country, enterprises are also constantly emerging. In addition, the requirements for the development of enterprises in the new era have also been raised. In particular, under the premise of a market economy, enterprises must also improve their tax payment. Therefore, tax planning has become an issue that Chinese taxpayers must consider. Accompanying the promulgation and implementation of the new tax law in our country, we must also make some adjustments in the planning of corporate income tax in our country so that it can meet the requirements of the new Enterprise Income Tax Law in our country. In this paper, the specific content and requirements of China’s new corporate income tax law, the tax planning of corporate income tax in China conducted a certain discussion.