在符合税法规范的前提下,企业可制定出几个纳税方案,选择不同的方案,税负的轻重程度往往不同。如何使纳税方案的选择既符合政府税收政策的导向,又能使企业的税负最轻,使国家与企业双方得利,这就需要企业进行税务筹划。企业税务筹划是指纳税人在现行税收政策、法规许可的范围内, In line with tax laws and regulations under the premise of the enterprise can formulate a number of tax programs, choose different programs, the severity of the tax burden is often different. How to make the choice of the tax payment plan not only accord with the direction of the government tax policy, but also make the tax burden of the enterprise the lightest and benefit both the state and the enterprise, which requires enterprises to make tax planning. Corporate tax planning refers to the taxpayers in the current tax policies and regulations within the scope permitted,