企业税务筹划是一种极其重要的企业经济利益保护措施,该项措施在企业内部发挥着不容忽视的积极效应,同时要求企业开展税务筹划活动时必须落实好经济环境与配套设施建设,以此为税务筹划活动高效有序进行提供基础保障。从理论层面讲,完善的税法细则是规避纳税人节税行为的重要举措。值得注意的是现代经济背景下,税法同时具备多方面职能,包括财政收入职能、宏观调控职能等,各国政府为达到要求纳税者依照自己的意图行事这一目标,大力推行实施税收差别政策,依托该项政策以优化产业结果、推动国民经济快速增长,此外各国政府机构还制定实施了更多类型的税收政策,受税收政策多元化因素的影响,导致不同纳税人、不同纳税期、不同行业及不同地区之间的税负出现明显差异。 Corporate tax planning is an extremely important protection measure for the economic interests of enterprises. The measure exerts a positive effect that can not be ignored within the enterprise. At the same time, it is necessary for enterprises to implement tax planning activities and implement the construction of an economic environment and supporting facilities. Tax planning activities efficiently and orderly to provide basic protection. From a theoretical perspective, a sound tax code is an important measure to avoid taxpayers tax behavior. It is noteworthy that under the modern economic background, the tax law has various functions at the same time, including the fiscal revenue function and the macro-control function. In order to achieve the goal of requiring taxpayers to act according to their own purposes, governments of all countries and regions should vigorously promote the implementation of the tax differential policy and rely on The policy to optimize industrial results to promote the rapid growth of the national economy, in addition to government agencies also developed and implemented more types of tax policy, subject to tax policy diversification, leading to different taxpayers, different tax periods, different industries and Significant differences in tax burden between different regions.