在西方国家,税务筹划是经济背景下必须进行的一种经济规划,已经是很普遍的事情,可是我国在税务筹划方面仍处于初始阶段,需要不断的完善和更新,税务筹划是说纳税人或其代理人在合法合理的情况下,对本企业对将要缴纳或即将缴纳的税款利用会计知识,合理巧妙地进行筹划安排,目的是为了减轻税务负担,将成本缩小,使利益达到最优。税务筹划的范围很广,文章仅对新税法下的企业税务筹划的若干问题做了讨论和分析。 In western countries, tax planning is an economic plan that must be carried out under the economic background. It is already a very common thing. However, our country is still at an initial stage in tax planning and needs constant improvement and updating. Tax planning means that the taxpayer or the taxpayer If their agents legally and reasonably justify their use of accounting knowledge about the tax to be paid or to be paid, their business plans are reasonably cleverly arranged in order to reduce the tax burden, reduce the costs and optimize the interests. The scope of tax planning is very wide. The article only discusses and analyzes some issues concerning corporate tax planning under the new tax law.