随着我国市场经济的不断发展,企业如今已经成为市场经济的主体,企业发展的目标主要为追求利益最大化、企业价值最大化、竞争力最强等,而依法纳税是企业的一项基本义务。因此,如何在如今健全透明的法制环境下,通过企业税务的精心筹划,能够使企业的赋税减轻是十分重要的。本文旨在如今的法制环境下,针对外企的税务策划来发表一些个人意见。一、税务策划定义分析税务策划又称为税收筹划、节税。关于税务筹划的定义,有广义与狭义的区分,广义的税务筹划主要从征纳税务的双发角度出发,对税收的立法和征管、纳税事务等进行全方位的策划,来达到最好的征收效果;狭义的税收筹划主要从税务机关的角度出发,通过对税收法制的完善、税收立法的加强、征管 With the continuous development of the market economy in our country, enterprises have now become the main body of the market economy. The main goal of the enterprise development is to pursue the maximization of interests, the maximization of enterprise value and the strongest competitiveness. Tax paying according to law is a basic obligation of the enterprise . Therefore, under the current sound and transparent legal environment, it is very important to reduce taxes on enterprises through careful planning of corporate taxation. This article aims to express some personal opinions on the tax planning of foreign companies in today’s legal environment. First, the definition of tax planning analysis Tax planning, also known as tax planning, tax savings. On the definition of tax planning, there are broad and narrow distinction, the general tax planning mainly from the perspective of dual tax collection, the tax legislation and collection, tax affairs, etc. all-round planning to achieve the best collection Effect; narrow tax planning mainly from the tax authorities point of view, through the improvement of tax law, tax legislation to strengthen the collection and management