我国市场经济改革的进一步深入,促使税务筹划成为更多企业关注和研究的一个热点。然而,因为我国税收筹划的起步晚,发展慢,它在理论界和实务界中研究及应用尚存在诸多不足。文章将以所得税为例,从所得税纳税筹划的概述以及所得税纳税筹划的方法两大方面展开。 The further deepening of China’s market economy reform has prompted tax planning to become a hot spot for more enterprises’ attention and research. However, because of the late start of tax planning in our country and its slow development, there are still many deficiencies in the research and application of tax planning in theorists and practitioners. The article will take the income tax as an example, starting from the overview of income tax planning and the method of income tax planning.