虽然一般认为企业组织形式是既定的,但是税收筹划是一个完整的过程,它贯穿于企业生产经营的各个环节。尤其是在合并、分立等企业组织形式变得日益频繁的当今社会,关注各种组织形式在税收上的应用,利用组织结构形式的变化进行税收筹划也变得非常普遍。本文主要从企业设立、混合销售以及房产经营等几个方面展开讨论。 Although it is generally believed that the organizational form of an enterprise is established, tax planning is a complete process that runs through all aspects of the production and operation of an enterprise. Especially in today’s society where mergers and demerits and other forms of corporate organization become more and more frequent, attention has been paid to the application of various forms of organization in taxation and it has become very common to use tax changes in the form of organizational structure for tax planning. This article mainly from the establishment of enterprises, mixed sales and real estate management and other aspects of the discussion.