企业税收筹划既要符合国家产业政策的导向,又要能满足企业目标的需要。企业存在的目标与国家税收之间的博弈将永远伴随企业始终。而企业减少税负的方式很多:如偷税、漏税和避税,前两者是不合法的,避税也是国家不予以提倡的。因此既要符合国家政策的导向,又能实现企业目标,那就想到了税收筹划。企业在组建、并购、分离、合并与技改投资过程中,因组织形式的不同而给企业整体带来的税收负担存在很大的差异,企业进行税收筹划的方式也就很多。本文仅就企业组织形式的合理安排来谈企业如何进行税收筹划。 Corporate tax planning should not only meet the national industrial policy-oriented, but also to meet the needs of business goals. The goal of the existence of the enterprise and the national tax game will always be accompanied by the enterprise. However, there are many ways for enterprises to reduce their tax burden: tax evasion, tax evasion and tax avoidance. The former two are not legal and the tax avoidance is not advocated by the state. Therefore, it is necessary to be in line with the guidance of the national policy, but also to achieve business goals, then think of tax planning. Enterprises in the process of formation, mergers and acquisitions, separation, mergers and technological transformation investment, due to different forms of organization to the overall tax burden on enterprises there is a big difference, there are many ways companies tax planning. This article only on the reasonable arrangements in the form of business organizations talk about how to carry out corporate tax planning.