企业为了最大限度地提高自己的盈利水平,在不违反税法的前提下尽可能降低税务成本,这是产生了纳税筹划的主观动因;国家税制本身的不完善及有意识地利用税收杠杆调节经济的发展趋向,为企业进行纳税筹划提供了客观条件。企业进行纳税筹划的根本目的是实现企业财务管理目标,为了目标的实现要特别注意风险的防范。 In order to maximize their profitability, enterprises should try their best to reduce the tax cost under the premise of not violating the tax law, which is the subjective motive of the tax planning. The imperfect and conscious use of tax levies to regulate the economic development of the state tax system itself The trend of tax planning for enterprises to provide an objective condition. The fundamental purpose of tax planning companies to achieve financial management objectives, in order to achieve the goal of special attention to the risk prevention.