本文以网络经济时代背景下税收筹划作为研究的主题,首先,从两个方面对我国企业当前税收筹划失败的原因进行了简要分析,其次,从四个方面对网络经济背景下的税收筹划的基本做法进行了总结,再次,对提升企业税收筹划能力提出了另外两点思考。期望本文能够为同业提供有益的启发和帮助。 This article takes tax planning as the subject of research in the context of network economy. First, it briefly analyzes the reasons for the failure of current tax planning of Chinese enterprises from two perspectives. Second, the basics of tax planning in the context of network economy from four aspects. The practice has been summarized and once again, two additional considerations have been put forward to enhance corporate tax planning capabilities. It is expected that this article will provide useful inspiration and help for peers.