企业所得税是我国最重要的税种之一,对其进行纳税筹划自然具有重要意义。本文对企业所得税的纳税筹划进行简单的探讨,以期降低企业税收成本,减轻企业纳税负担。徽利企业税率低增加支出可利用相关规定:企业所得税税率为25%,考虑到许多利润水平较低的小型企业的实际情况,对符合条件的小型微利企业,减按20%的税率征收企业所得 Corporate income tax is one of the most important taxes in our country. It is of great significance to tax planning. This paper briefly discusses the tax planning of enterprise income tax, with a view to reducing corporate tax costs and reducing the tax burden on enterprises. Enterprises with low profit tax rates can increase the use of the relevant provisions of the provisions: corporate income tax rate of 25%, taking into account the actual situation of many small profit margins of small businesses eligible for small profit margins, 20% tax levied on corporate income