在现代市场经济条件下,税收是理财环境中不可忽视的因素。随着我国经济活动的日益规范化、法律化,税收筹划作为企业通过合法途径维护自身利益的一种策略,对于自主经营、自负盈亏、追求所有者财富最大化的现代企业来说,越来越显示其重要性,它制约着企业理财行为的空间与时间轨迹,是企业财务管理的重要组成部分。因此,在理财事务中事前进行税收筹划理应成为我国企业的重要战略抉择。然而,在我国税收筹划却不为企业所熟悉,有的甚至把它与偷税、抗税混为一谈。其实,税收筹划是纳税人为维护自己的权益,在法律许可的范围内,合理有效地降低税负的一种策略。它通过事先筹划和安排企业的投资、筹资、经营、分配等理财 Under modern market economy, taxation is a factor that can not be ignored in the financial management environment. With the increasingly standardization and legalization of our economic activities and tax planning as a tactic for enterprises to safeguard their own interests through legal channels, it has become increasingly evident for the modern enterprises that run their own businesses, assume sole responsibility for their own profits and losses, and seek the maximization of the wealth of their owners Its importance, which restricts the space and time trajectory of corporate financial behavior, is an important part of corporate financial management. Therefore, prior tax planning in financial affairs should become an important strategic choice for Chinese enterprises. However, tax planning in our country is not familiar to enterprises, and some even confuse tax evasion with tax evasion. In fact, tax planning is a taxpayer to safeguard their own rights and interests, within the scope permitted by law, a reasonable and effective tax reduction strategy. It pre-planning and arranging business investment, financing, management, distribution and other financial management