改革开放30多年以来,尤其是在我国社会主义市场经济体制确立后,在现代企业制度下,企业的市场主体的地位更加被明确,并得以巩固和强化。企业经营的根本目的就是为了创造经济效益,因此也越来越重视自身在税收方面的合法权益。基于此,有为数较多的企业都在开展以合法节约税收为目标的税收筹划活动。本文通过描述企业税收筹划中的缺陷,进一步阐述企业税收筹划的方法。 Since the reform and opening up, more than 30 years ago, especially after the establishment of the socialist market economic system in our country, under the modern enterprise system, the position of the market main body of enterprises has been more clearly defined and consolidated and strengthened. The fundamental purpose of business operations is to create economic benefits, so more and more attention to their legitimate tax rights. Based on this, a large number of enterprises are carrying out tax planning activities aimed at the legal saving of taxes. This article describes the method of enterprise tax planning by describing the defects in corporate tax planning.