税收筹划在发达的国家十分普遍,已经成了一种产业。纳税筹划在中国也逐步被接受,随着市场经济的发展,纳税筹划在我国也逐步专业化,规范化。从理论讲,纳税筹划的目的是在合法合规的前提下,最大化降低税收成本,进而最大化扩展利润空间。据此本人从纳税筹划的定义和原则出发,分析了目前企业纳税筹划管理的不足,同时也提出了自己的个人看法,仅供参考。 Tax planning is very common in developed countries and has become an industry. Tax planning in China is also gradually accepted, with the development of market economy, tax planning in our country is gradually specialized and standardized. In theory, the purpose of tax planning is to maximize the tax costs while maximizing the expansion of profit margins under the premise of lawful compliance. Based on this, I set out from the definition and principle of tax planning, analyzed the current lack of tax planning and management of enterprises, but also put forward my own personal views, for reference purposes only.