在经济全球化及市场经济不断深入发展的新经济环境下,资本市场的竞争日趋激烈,而如何调节企业的成本支出、扩大现有的利润空间、提升企业的市场竞争力成为新经济环境下企业财务管理工作的重点研究课题。企业税务筹划作为企业在不违反我国税收政策的前提下,以降低成本、提升效益为根本目的的一种企业负税谋划手段,为实现企业经济效益的最大化提 Under the new economic environment of continuous deepening of economic globalization and market economy, the competition in the capital market is becoming increasingly fierce. How to adjust the cost of enterprises, expand the existing profit margins and enhance the market competitiveness of enterprises become the enterprises in the new economic environment Financial management of the key research topics. Corporate tax planning as a corporate tax policy does not violate our premise, to reduce costs and improve efficiency as the fundamental purpose of a corporate tax planning means to achieve maximum economic efficiency of enterprises