随着市场经济的不断的发展,税收筹划在企业经营的地位也越来越高,因此,企业里的会计部门必须要对税收筹划有所涉及,企业作为一个纳税人的身份怎样才能在遵守税法,不违返税法的情况下减轻负税,会计部分要为企业制定合理的税收筹划方案。本文从企业税务筹划出发,针对税收筹划的作用,怎样筹划以及面对的风险角度出发来进行探讨。 With the continuous development of market economy, tax planning is becoming more and more important in business operation. Therefore, the accounting department in an enterprise must be involved in tax planning. How can a company as a taxpayer be able to abide by tax laws , Do not violate the tax law to reduce the case of negative tax, the accounting department for enterprises to develop a reasonable tax planning program. This article starts from the corporate tax planning, discusses the role of tax planning, how to plan and how to face the risk perspective.